©2000 Model City
Tax Code




 

Contact: Finance Director
(520) 421-8601
Collection By: Department of Revenue
Sales Tax %: 1.5; 1.8 (effective November 1, 1993)
Use Tax %: None
Interest Rate %/month: Same as state
License Fee: $2.00
Length of License: Permanent
Criminal Penalty: Class 1
Date Code Effective: 6-1-87
Chapter #:

3.08

 

Amendments or Special Provisions:

1. Impose a 2% rate on telecommunications.

2. Impose a 2% rate on utilities.

3. Impose a 2% rate on retail effective 4/1/99.

4. Adopted Appendix IV.

5. Have a 1.5% rate on sales of tangible personal property sold at retail exceeding $5,000 per item.

6. Section 3.08.425(b)(3) is amended to read:

(3) sales of job printing for use outside the state if the job printing is shipped or delivered out of the state.

7. Impose an additional 2% bed tax (effective 1/1/96).

8. Effective 8/1/06, impose a 4% rate on all classes of construction contracting.

 

Web. Rev. Date: 11-1-2011


©2001 Model City Tax Code 
All rights reserved.