1. Impose a 0.00% rate on utilities.
2. On April 12, 2021, the Mayor and Council of the Town of Miami passed Ordinance Number 376, amending the town tax code to adopt a local Use Tax. Ordinance #376 deselects Model Option #15 and adopts Local Option #JJ, providing for severability.
Use Tax Purchases (029) and Use Tax from Inventory (030) will be updated on the Transaction Privilege Tax and Other Rate Tables at the established rate of two and one-half percent (2.50%). By removing Model Option #15 and selecting Local Option #JJ, the Town of Miami is exempted from Use Tax. Ordinance #376 has an effective date of June 1, 2021.