|
| Contact: |
Tax
Administrator
(928) 425-7146 |
| Collection
By: |
Department
of Revenue |
| Sales
Tax %: |
1;
1.5 (effective 9/1/93); 2 (effective 5/1/05) |
| Use
Tax %: |
None |
| Interest
Rate %/month: |
Same
as state |
| License
Fee: |
$2.00 |
| Length
of License: |
Permanent |
| Criminal
Penalty: |
Class
1 |
| Date
Code Effective: |
10-8-87 |
| Chapter
#: |
8A
|
Amendments
or Special Provisions:
1.
Impose a 0% tax on telecommunications. Effective 9/1/93, impose a 1.5%
tax on telecommunications.
2. Impose a 0%
tax on utilities. Effective 9/1/93, impose a 1.5% tax on utilities.
3. Effective 9/1/93,
impose an additional 5% bed tax. Effective 10/1/99, the bed tax rate
is reduced to an additional 4%. Effective 10/1/00, the additional bed tax rate is 3%.
Effective 7/1/03, the additional bed tax rate is 4% for two years with an automatic
reversion to 3% on 7/1/05.
4. Effective June 1 2011, impose a 0% rate on sales or purchases of tangible personal property sold at
retail exceeding $15,000 per item. A 2% rate shall apply to the first $15,000
Web.
Rev. Date: 5-31-2011
©2001 Model City Tax Code
All rights reserved
| 
