Amendments or Special Provisions:

1. Impose a 3% rate on telecommunications. Effective 9/1/00, rate is 3.2%. Effective 3/1/15, rate is 3.4%.

2. Impose a 3% rate on utilities. Effective 9/1/00, rate is 3.2%. Effective 3/1/15, rate is 3.4%.

3. Impose a 1.2% rate on sales or purchases of tangible personal property sold at retail exceeding $2,000 per item. 2.2% shall apply to the first $2,000. Effective 3/1/15, rate is 1.4% on sales or purchases of tangible personal property sold at retail exceeding $2,000 per item. 2.4% shall apply to the first $2,000. Effective 01/01/16, rate of 1.4% on sales or purchases of tangible personal property sold at retail exceeding $2,000 per item. 2.4% shall apply to the first $2,000.

4. Adopts Article VI – Use Tax with a rate of taxation of two and four-tenths percent (2.4%), effective 01/01/16.

5. Effective 01/01/16, imposes a two-tier tax rate for purchase of any single item of tangible personal property that exceeds $2,000. A tax rate of two and four-tenths percent (2.4%) shall apply to the first $2,000, and a tax rate of one and four-tenths percent (1.4%) shall apply to the amount that exceeds $2,000.

6. Adopted Appendix IV.

7. Impose an additional 2% bed tax effective 8/1/94. Effective 9/1/00, rate is 2.2%. Effective 3/1/15, rate is 2.4%.