Model City Tax Code | City Profile |
San Luis | |
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Amendments or Special Provisions: 1. Ordinance No. 253 of the City of San Luis eliminated the tax credit for utility franchise fees, effective April 1, 2008. Section 7A-480 (d) is hereby amended to read as follows: (d) (Reserved). 2. Effective 06/01/16, imposes a two-tier tax rate for a retail purchase of any single item of tangible personal property that exceeds $2,500. A tax rate of four percent (4.0%) shall apply to the first $2,500, and a tax rate of one and one half percent (1.5%) shall apply to the amount that exceeds $2,500. 3. Effective 06/01/16, imposes a two-tier tax rate for a use tax purchase of any single item of tangible personal property that exceeds $2,500. A tax rate of four percent (4.0%) shall apply to the first $2,500, and a tax rate of one and one half percent (1.5%) shall apply to the amount that exceeds $2,500.
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