1. Effective July 01, 2014, the tax rate for Food for Home Consumption will be zero. Effective April 01, 2016, the tax rate for Food for Home Consumption increased to 2.00%.
2. Impose an additional 3.00% bed tax and effective July 01, 2001, impose a 4.00% rate on the hotel classification. These two rates will be combined for businesses that come under those classifications.
3. Impose 4.00% total tax on restaurants and bars. Effective July 01, 2001 the tax rate is 6.00%.
4. Adopted Appendix IV.
5. Amendment to Sec. 16-445 (a)(1) as follows:
(1) Payments made by the lessee to, or on behalf of, the lessor for property taxes, repairs and improvements are considered to be part of the taxable gross income; provided, however, that repairs and improvements to facilities used to house state and federal prisoners shall not be considered to be part of the taxable gross income.
6. Impose a 4.50% rate on construction contracting activities, effective October 01, 2005.
7. Have a 1.50% rate on sales or purchases of tangible personal property sold at retail exceeding $6,000 per item. 3.00% shall apply to the first $6,000.