©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. Exempt sales of automobiles to Indians made prior to November 1, 1993.

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

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

 

Web. Rev. Date: 7-25-2006


©2001 Model City Tax Code 
All rights reserved.