©2000
Model City
Tax Code
|
 |
| Contact: |
Finance
Director
(520) 645-8861 |
| Collection
By: |
Department
of Revenue |
| Sales
Tax %: |
1;
2 (effective 7/1/93); 3 (effective 8/1/03) |
| Use
Tax %: |
1;
2 (effective 7/1/93); 3 (effective 8/1/03) |
| Interest
Rate %/month: |
Same
as state |
| License
Fee: |
$2.00 |
| Length
of License: |
Permanent |
| Criminal
Penalty: |
Class
1 |
| Date
Code Effective: |
7-1-87 |
| Chapter
#: |
8A
|
Amendments
or Special Provisions:
1. Impose an additional 2% bed tax, effective November 1, 1988. Effective October 1, 2005, impose an additional 3% bed tax.
2. Impose a 4% rate on restaurants and bars effective October 1, 2005.
3. Have a 1% rate on sales or purchases of tangible personal property sold at retail exceeding $3,000 per item.
Effective August 1, 2003, there is a 2% rate on sales or purchases of tangible personal
property sold at retail exceeding $3,000 per item. 3% shall apply to the first $3,000.
4. Use of funds generated from second 1% limited to capital facilities and tourism and economic development. Tax rate reverts to 1% on
July 1, 2003.
Special purpose tax was renewed to expire after July 31, 2010.
Web.
Rev. Date: 4-27-2006
©2001 Model City Tax Code
All rights reserved.
|
