|
| Contact: |
Town
Manager
(480) 816-5107 |
| Collection
By: |
Department
of Revenue |
|
Sales Tax %: |
1.2;
1.6 (effective 11/1/00); 2.6 (effective 4/1/03) |
| Use
Tax %: |
1.2;
1.6 (effective 11/1/00); 2.6 (effective 4/1/03) |
| Interest
Rate %/month: |
Same
as state |
| License
Fee: |
$2.00 |
| Length
of License: |
Permanent |
| Criminal
Penalty: |
Class
1 |
| Date
Code Effective: |
5-1-95 |
| Chapter
#: |
8A
|
Amendments
or Special Provisions:
1.
Impose a 0% tax on advertising. Effective 4/1/04 becomes a general sales tax rate.
2. Adopted Appendix
IV.
3. Impose an additional
3% bed tax effective February 1, 1997.
4. Impose a 1.6% rate on the rental of real property
in section 8A-445.
5. Section 8A-446 is added as follows: (Effective April 1, 2004)
Sec. 8A-446. Additional tax on non-residential rental business activity.
In addition to the taxes levied under Section 8A-445, there is hereby levied and shall be collected by the Tax Collector
an additional tax in the amount equal to one percent (1%) of the gross income from the business activity of any person engaged
in the rental, leasing or licensing of nonresidential property or property units.
Web.
Rev. Date: 5-10-2005
©2001 Model City Tax Code
All rights reserved.
| 
