There is hereby levied and shall be assessed within the town
a sales and use tax of one (1) percent on all allowable sales and
uses within the town subject to such taxation.
(2002 Code, sec. 1.301)
This tax shall become effective the next day after one calendar
quarter shall pass after the comptroller of public accounts of the
state a certified copy of the ordinance enacting this article.
(2002 Code, sec. 1.302)
Every retailer subject to this tax shall add this tax to the
tax imposed by the limited sales, excise, and use tax act of the state
thereafter adding such sum of tax to his sales price.
(2002 Code, sec. 1.303)
This tax shall be collected by the comptroller at the same time
the comptroller collects taxes imposed by the limited sales, excise,
and use tax act.
(2002 Code, sec. 1.304)
At an election held on May 11, 2013, called by Ordinance 2013-0213-01,
the majority of qualified voters of the town authorized the creation
of the municipal development district and the imposition of a sales
and use tax at the rate of one-fourth of one percent (1/4%) for the
purpose of financing development projects beneficial to the district.
(Ordinance 2013-0520-03, sec. 5,
adopted 5/20/13)
At an election held on November 4, 2014, called by Ordinance
2014-0818-01, the majority of qualified voters of the town approved
the reauthorization of the local sales and use tax in the town at
the rate of one-fourth of one percent to continue providing revenue
for maintenance and repair of municipal streets.
(Ordinance 2014-1117-02 adopted 11/17/14)
At a special election held on May 5, 2018, the majority of qualified
voters approved the adoption of an additional sales and use tax within
the town at the rate of three-fourths of one percent.
(Ordinance 2018-0521-02 adopted 5/21/18)
