|
.
| Contact: |
Finance
Director
(928) 759-3015 |
| Collection
By: |
Department
of Revenue |
| Sales
Tax %: |
2;
2.33 (effective 12/01/02) |
| Use
Tax %: |
2;
2.33 (effective 12/01/02) |
| Interest
Rate %/month: |
Same
as state |
| License
Fee: |
$2.00 |
| Length
of License: |
Permanent |
| Criminal
Penalty: |
Class
1 |
| Date
Code Effective: |
11-12-87 |
| Chapter
#: |
8A
|
Amendments
or Special Provisions:
1.
Impose a 0% rate on real property rentals.
2. Impose an additional
2% bed tax; increased to 2.33% effective December 1, 2002.
3. Impose a 2% tax
on wastewater collection and treatment (effective January 1, 1994);
increased to 2.33% effective December 1, 2002:
Sec. 8A-485.
Wastewater collection and treatment services
(a) The tax rate
shall be at an amount equal to two and thirty-three one-hundredths percent (2.33%) of the gross income
from the business activity upon every person engaging or continuing
in the business of collecting and treating wastewater from premises,
locations, or facilities within the town limits by means of sewer
lines or similar pipelines.
(b) The tax imposed
by this section shall not apply to collection and treatment of wastewater
from any nonprofit primary health care facility.
Regulation 8A-270.1
is amended by adding a subsection (d) as follows:
(d) collection
and treatment of wastewater from premises, locations, or facilities
within the town limits.
Regulation 8A-460.1
(a) is amended by adding a new paragraph 10 as follows:
(10) collection
and treatment of wastewater, per Section 8A-485.
4. Adopted Appendix
IV.
Web.
Rev. Date: 4/03
©2001 Model City Tax Code
All rights reserved.
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