|
| Contact: |
Finance
Director
(928) 289-5533 |
| Collection
By: |
Department
of Revenue |
| Sales
Tax %: |
3 (Rate includes the tax imposed by Article VII and VIII - see below)
|
| Use
Tax %: |
None |
| Interest
Rate %/month: |
Same
as state |
| License
Fee: |
$10.00 |
| Length
of License: |
Permanent |
| Criminal
Penalty: |
Class
2 |
| Date
Code Effective: |
2-23-88 |
| Chapter
#: |
9
|
Amendments
or Special Provisions:
1.
Impose a 1% rate on sales of tangible personal property sold at retail
exceeding $1,000 per item. (This is now included in Article VII of the
code).
2. Impose an additional
2% bed tax. (Expires July 1, 2012 unless reauthorized)
3. Impose a 3% tax on
restaurants and bars effective July 1, 2008. The additional 2% of this
rate was approved by the voters and is subject to reauthorization in
2013.
4. Jet fuel taxed
at $.03 per gallon (effective July 1, 1992).
5. Adopted Appendix
IV.
6. Article VII of
the tax code provides: Article VII ADDITIONAL TAX
In addition to
the tax imposed pursuant to other provisions of this tax code, there
shall also be extended, levied and collected by the duly authorized
officers of the City, for an additional period of five years from
July 15, 2001, a one percent (1%) transaction privilege tax on each
of the taxable categories listed in Article IV of this tax code, with
the exception of those categories in Sections 9-422, 9-432 and 9-447,
and in the same manner provided in the other provisions of the tax
code. This additional one percent (1%) tax shall not apply to the
following:
1. Retail sales
for any amount per item over one thousand dollars ($1,000).
2. Construction
contracting for any amount per contract over one thousand dollars
($1,000) of a single family home or duplex including any remodeling
of such a structure.
The provisions of this article and the tax imposed shall cease on and after July
15, 2011 unless reauthorized by the qualified electors of the city at an election called for this purpose.
7. Article VIII of the tax code provides: Article VIII 1% Tax for Capital Improvements
The one percent (1%) transaction privilege tax approved by the qualified electors of the City on
October 2, 1995 shall be levied and collected by the duly authorized officers of the City of Winslow, for a period of twenty (20) years from January 1,
1996, on the gross income from the business of every person or company engaging or continuing within the City as set forth herein, on each of the taxable
categories listed in Article IV of this tax code, with the exception of those categories in the other provisions of the tax code. The collections thereof
shall be used to pay the costs of capital improvements for the city.
Web.
Rev. Date: 6-13-2008
©2002 Model City Tax Code
All rights reserved.
| 
