|
| Contact: |
Finance
Director
(520) 466-9201 |
Taxpayer
Problem
Resolution Officer:
|
Mary
Ridgell
(520) 466-9201
|
| Collection
By: |
Department
of Revenue |
| Sales
Tax %: |
2; 3% (effective July 1, 2001) |
| Use
Tax %: |
3% (effective November 1, 2007) |
| Interest
Rate %/month: |
Same
as state |
| License
Fee: |
$10.00 |
| Length
of License: |
Permanent |
| Criminal
Penalty: |
Class
3 |
| Date
Code Effective: |
6-22-87 |
| Chapter
#: |
16
|
Amendments
or Special Provisions:
1.
Impose an additional 3% bed tax and effective July 1, 2001, impose a 4% rate on the hotel classification.
These two rates will be combined for businesses that come under those classifications.
2. Impose 4% total
tax on restaurants and bars. Effective July 1, 2001 the tax rate is
6%.
3. Adopted Appendix
IV.
4. Amendment to
Sec. 16-445 (a)(1) as follows:
(1) Payments
made by the lessee to, or on behalf of, the lessor for property taxes,
repairs and improvements are considered to be part of the taxable
gross income; provided, however, that repairs and improvements to
facilities used to house state and federal prisoners shall not be
considered to be part of the taxable gross income.
5.
Impose a 4.5% rate on construction contracting activities, effective 10/1/05.
6.
Have a 1.5% rate on sales or purchases of tangible personal property sold at retail exceeding $6,000 per item. 3% shall apply to the first $6,000.
Web.
Rev. Date: 11-26-2007
©2001 Model City Tax Code
All rights reserved.
| 
