|
| Contact: |
Finance
Department
(623) 932-3910 |
Taxpayer
Problem
Resolution Officer:
|
Joe Lewandowski
(623) 882-7899 |
| Collection
By: |
Department
of Revenue |
| Sales
Tax %: |
2; 2.5 (effective 9/1/09) |
| Use
Tax %: |
2.5 (effective 9/1/09) |
| Interest
Rate %/month: |
Same
as state |
| License
Fee: |
$5.00 |
| Length
of License: |
Permanent |
| Criminal
Penalty: |
Class
1 |
| Date
Code Effective: |
7-1-87 |
| Chapter
#: |
8A
|
Amendments
or Special Provisions:
1.
Jet fuel taxed at $.030 cents per gallon effective 2/1/92.
2.
Impose an additional 2% tax rate on restaurants and bars. Impose an additional 1.5% tax rate on restaurants and bars effective 9/1/09.
3. Adopted Appendix
IV.
4. Have a 1.2% rate
on sales or purchases of tangible personal property sold at retail exceeding
$2,000 for a single item. Effective January 1, 2005 this rate applies to purchases greater than $5,000.
5. Impose a 3.5% rate on construction contracting, effective
January 1, 2005.
6. Impose an additional 2.5% tax rate on transient lodging effective
January 1, 2005.
7. Decreases the rate of taxation on food for home consumption to 2.25%.
Web.
Rev. Date: 1-3-2012
©2001 Model City Tax Code
All rights reserved.
| 
