©2000
Model City
Tax Code
|
 |
| Contact: |
Finance
Director
(520) 682-3401 |
Taxpayer
Problem
Resolution Officer:
|
Roy
Cuaron
(520) 682-3401
|
| Collection
By: |
Department
of Revenue |
| Sales
Tax %: |
2; 2.5 (effective 10/1/04); 2 (effective 8/1/06) |
| Use
Tax %: |
2; 2.5 (effective 10/1/04); 2 (effective 8/1/06) |
| Interest
Rate %/month: |
Same
as state |
| License
Fee: |
$5.00 |
| Length
of License: |
Permanent |
| Criminal
Penalty: |
Class
1 |
| Date
Code Effective: |
9-1-87 |
| Chapter
#: |
8
|
Amendments
or Special Provisions:
1.
Impose a 4% rate on telecommunications. 4.5% rate is effective October 1, 2004. 4% rate is effective August 1, 2006.
2. Impose a 4%
rate on utilities. 4.5% rate is effective October 1, 2004. 4% rate is effective August 1, 2006.
3. Impose an additional
1% bed tax effective March 15, 1992. Effective June 1, 1996, the additional
bed tax rate is 3%. 3.5% additional rate is effective October 1, 2004. 3% additional rate is effective August 1, 2006.
4. Adopted Appendix
IV.
5. Impose a 0%
rate on advertising.
6. Impose a 3% rate
on construction contracting, effective May 1, 1998. Effective May 1,
2001, a 4% rate applies to construction contracting. 4.5% rate is effective October 1, 2004. Effective August 1, 2006, a 4% rate applies to
construction contracting.
Web.
Rev. Date: 7-25-2006
©2001 Model City Tax Code
All rights reserved.
|
