©2000
Model City
Tax Code
|
 |
| Contact: |
Town
Manager
(520) 927-4333 |
| Collection
By: |
Department
of Revenue |
| Sales
Tax %: |
1;
2 (effective November 1, 1994); 2.5 (effective June 1, 2000) |
| Use
Tax %: |
1;
2 (effective November 1, 1994); 2.5 (effective June 1, 2000) |
| Interest
Rate %/month: |
Same
as state |
| License
Fee: |
$2.00 |
| Length
of License: |
Permanent |
| Criminal
Penalty: |
Class
1 |
| Date
Code Effective: |
1-1-90 |
| Chapter
#: |
9
|
Amendments
or Special Provisions:
1. Impose a 0% rate on utilities.
2. Have a 1% rate on sales or purchases of tangible personal property sold at retail after $10,000. 2.5% rate applies to first
$10,000.
3. Adopted Appendix IV.
4. Impose a 3.5% rate on construction contracting activities, effective 12/1/05.
5. Impose a 3.5% rate on manufactured buildings, effective 12/1/05.
6. Impose a 5.5% hotel/motel tax, effective 12/1/05.
7. Impose a 3.5% rate on restaurants and bars effective December 1, 2005. (Effective November 1, 2006 increase rate to 4.5% and effective
November 1, 2009 increase rate to 5.5%).
Web.
Rev. Date: 2-7-2006
©2001 Model City Tax Code
All rights reserved
|
