©2000
Model City
Tax Code
|
 |
.
| Contact: |
City
Manager
(520) 204-7127 |
| Collection
By: |
Department
of Revenue |
| Sales
Tax %: |
2;
3 (effective October 1, 1996) |
| Use
Tax %: |
2;
3 (effective October 1, 1996) |
| Interest
Rate %/month: |
Same
as state |
| License
Fee: |
$2.00 |
| Length
of License: |
Permanent |
| Criminal
Penalty: |
Class
1 |
| Date
Code Effective: |
3-1-88 |
| Chapter
#: |
8
|
Amendments
or Special Provisions:
1.
Impose an additional 3% bed tax.
2. Amendment to
Sec. 480 as follows: (Effective January 7, 1993)
Sec. 480.
Utility Services
(d) Tax Credit
Offset for Franchise Fees. Except as otherwise expressly provided
in franchise agreements between the City and utilities, there shall
be allowed as an offset any franchise fees paid to the City pursuant
to the terms of a franchise agreement, when such franchise fees
are based on gross income realized from utility services provided
to a specified class of customers within the City. However, such
offset shall not be allowed against taxes imposed by any other section
of this chapter. Such offsets shall not be deemed in conflict with
or violation of subsection 8-400 B.
Web.
Rev. Date: 10-30-2000
©2001 Model City Tax Code
All rights reserved.
|
