©2000
Model City
Tax Code
|
 |
.
| Contact: |
Administrative
Services Director
(520) 348-3100 |
| Collection
By: |
Department
of Revenue |
| Sales
Tax %: |
1; 2 (effective 7/1/96); 2.5 (effective 11/1/05) |
| Use
Tax %: |
1;
2 (effective 7/1/96); 2.5 (effective 11/1/05) |
| Interest
Rate %/month: |
Same
as state |
| License
Fee: |
$2.00 |
| Length
of License: |
Permanent |
| Criminal
Penalty: |
Class
1 |
| Date
Code Effective: |
5-1-87 |
| Chapter
#: |
15
|
Amendments
or Special Provisions:
1.
Effective November 1, 1993, impose an additional 3% bed tax. Effective April 1, 2007, imposed an additioanl 5% bed tax.
2. Effective July
1, 1996, have a 1% rate on sales of tangible personal property sold
at retail exceeding $5,000 per item.
3.
Impose a 4% rate on construction contracting, effective December 1, 2006.
Web.
Rev. Date: 6-12-2007
©2001 Model City Tax Code
All rights reserved
|
