42-6011; Municipal transaction privilege tax rates ...
COMMENTS START_STATUTE \* MERGEFORMAT START_STATUTE42-6011.??Municipal transaction privilege tax rates; residential rentals; notification; applicabilityA.??A city or town that levies a transaction privilege, sales, gross receipts, use, franchise or other similar tax or fee, however denominated, shall not impose or increase the rate of tax applied to the business of renting or leasing real property for residential purposes unless approved by the qualified electors of the city or town at any regular municipal election.B.??A city or town that levies a transaction privilege, sales, gross receipts, use, franchise or other similar tax or fee, however denominated, applied to the business of renting or leasing real property for residential purposes shall send a notice by first class mail to each residential transaction privilege tax licensee that is licensed with the department and to the address of each residential rental property that there is a new or increased rate of tax at least sixty days before the effective date of the new or increased rate of tax.C.??This section does not apply with respect to health care facilities, long-term care facilities or hotel, motel or other transient lodging businesses.D.??The requirements of this section apply regardless of whether the city or town has adopted the model city tax code pursuant to article 2 of this chapter. COMMENTS END_STATUTE \* MERGEFORMAT END_STATUTE ................
................
In order to avoid copyright disputes, this page is only a partial summary.
To fulfill the demand for quickly locating and searching documents.
It is intelligent file search solution for home and business.
Related searches
- nys sales tax rates by zip code
- canadian income tax rates 2019
- new york city tax rates 2019
- new york income tax rates 2019
- canadian tax rates for 2019
- tax rates on 401k withdrawals
- 2019 tax rates for retirees
- pension tax rates by state
- new york state tax rates 2020
- ohio tax rates by address
- 2019 federal tax rates canada
- ohio school district tax rates 2019