1. Impose a 0.00% rate on real property rentals.
2. Impose an additional 2.00% bed tax; increased to 2.33% effective December 01, 2002; increased to 2.83% effective January 01, 2016.
3. Impose a 2.00% tax on wastewater collection and treatment (effective January 01, 1994); increased to 2.33% effective December 01, 2002; increased to 2.83% effective January 01, 2016.
Sec. 8A-485. Wastewater collection and treatment services
(a) The tax rate shall be at an amount equal to two and eighty-three hundredths percent (2.83%) of the gross income from the business activity upon every person engaging or continuing in the business of collecting and treating wastewater from premises, locations, or facilities within the town limits by means of sewer lines or similar pipelines.
(b) The tax imposed by this section shall not apply to collection and treatment of wastewater from any nonprofit primary health care facility.
4. Adopted Appendix IV.