Model City Tax Code | City Profile |
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Amendments or Special Provisions: 1. Impose a 0% tax on telecommunications. Effective 9/1/93, impose a 1.5% tax on telecommunications. Effective 4/1/05, impose a 2% tax on telecommunications. 2. Impose a 0% tax on utilities. Effective 9/1/93, impose a 1.5% tax on utilities. Effective 4/1/05, impose a 2% tax on utilities. 3. Effective 9/1/93, impose an additional 5% bed tax. Effective 10/1/99, the bed tax rate is reduced to an additional 4%. Effective 10/1/00, the additional bed tax rate is 3%. Effective 7/1/03, the additional bed tax rate is 4% for two years with an automatic reversion to 3% on 7/1/05. 4. Effective 6/1/11, impose a 0% rate on sales or purchases of tangible personal property sold at retail exceeding $15,000 per item. A 2% rate shall apply to the first $15,000 5. Effective 1/1/18, Option V is rescinded removing the tiered tax rate. 6. Effective 1/1/18, Model Option 15 is repealed and a use tax rate is created at 2.3%. Option JJ is adopted exempting the City of Globe from Use Tax.
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