©2000
Model City
Tax Code
|
 |
.
| Contact: |
Town
Manager
(520) 333-4128 x226 |
| Collection
By: |
Department
of Revenue |
| Sales
Tax %: |
2;
3 (effective November 1, 1993) |
| Use
Tax %: |
2;
3 (effective November 1, 1993) |
| Interest
Rate %/month: |
Same
as state |
| License
Fee: |
$10.00 |
| Length
of License: |
Permanent |
| Criminal
Penalty: |
Class
1 |
| Date
Code Effective: |
4-15-87 |
| Chapter
#: |
5A
|
Amendments
or Special Provisions:
1.
Chose option B only to the extent that transactions with the Federal
government are exempt.
2. Impose an additional
2% bed tax effective October 1, 1990. Effective November 1, 1993, impose
an additional 3% bed tax.
3. Amendment to
Sec. 5A-430 - mining, timbering, and other extractions as follows:
(d) The tax prescribed
by this section shall not apply to the felling, producing, or preparing
timber or any product of the forest for sale, profit, or commercial
use.
4. Effective November
1, 1993, have a 2% rate on purchases or sales of tangible personal property
sold at retail exceeding $1,001 per item.
Web.
Rev. Date: 10-30-2000
©2001 Model City Tax Code
All rights reserved.
|
