|
| Contact: |
City
Clerk
(520) 458-3315 |
| Collection
By: |
Department
of Revenue |
| Sales
Tax %: |
1.2;
1.5 (effective 10/1/93);
1.75 (effective 9/1/06)7 |
| Use
Tax %: |
None; 1.6 (effective from
11/1/03 to 10/31/06); 1.75 (effective 9/1/06) |
| Interest
Rate %/month: |
Same
as state |
| License
Fee: |
$1.00 |
| Length
of License: |
Permanent |
| Criminal
Penalty: |
Class
1 |
| Date
Code Effective: |
6-27-87 |
| Chapter
#: |
8A
|
Amendments
or Special Provisions:
1.
Impose a 0% rate on transportation.
2. Impose a 0%
rate on telecommunications. Effective October 1, 1993, impose a 2%
rate on telecommunications.
3. Impose a 0%
rate on utilities. Effective October 1, 1993, impose a 2% rate on
utilities.
4. Impose an additional
4% bed tax. Effective 11/1/03, reduced rate to zero.
4A. Impose a 5.5% rate on the hotel
classification, effective 11/1/03.
5. Effective October
1, 1993, impose a 1% rate on rental of real property. Effective August
1, 1995, impose a .7% rate on rental of real property (Section 8A-445).
Effective July 1, 1996, impose a 0.4% rate on rental of real property.
Effective July 1, 1997, impose a 0% rate on rental of real property.
6. Jet fuel tax
at $.02 per gallon.
7. Effective from 11/1/03 to 10/31/06,
impose a 1.6% rate on the retail classification. Effective 9/1/06, impose a rate of 1.75% on the retail classification.
8. Effective from 11/1/03 to 10/31/06,
impose a 2.6% rate on the restaurant and bar classification.
9.
Effective 9/1/06, impose a 2.45% rate on all classes of construction contracting.
Web.
Rev. Date: 7-25-2006
©2001 Model City Tax Code
All rights reserved
| 
