Model City Tax Code | City Profile |
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Amendments or Special Provisions: 1. Chose option B only to the extent that transactions with the Federal government are exempt. 2. Impose an additional 2% bed tax effective October 1, 1990. Effective November 1, 1993, impose an additional 3% bed tax. 3. Amendment to Sec. 5A-430 - mining, timbering, and other extractions as follows:
4. Effective November 1, 1993, have a 2% rate on purchases or sales of tangible personal property sold at retail exceeding $1,001 per item. |