Business Taxes
Sales Tax
| Distribution | City | October 1, 2019 | P.J. | October 1, 2019 |
|---|
| General Rate | 2% | 3% | 1% | 1.50% |
| Automotive and machine rates used in manufacturing | 0.75% | 1.125% | 0.38% | 0.5625% |
| Food Products sold through vending machines | 1.50% | 2.25% | 0.75% | 1.125% |
Rental Tangible Personal Property
| Distribution | City | October 1, 2019 | P.J. | October 1, 2019 |
|---|
| General Rate | 3% | 3% | 1.50% | 1.50% |
| Automotive Vehicle | 0.50% | 0.50% | 0.25% | 0.25% |
| Linens & Garments | 1% | 1% | 0.50% | 0.50% |
Consumer and/or Sellers Use Tax
| Distribution | City | October 1, 2019 | P.J. | October 1, 2019 |
|---|
| General Rate | 2% | 3% | 1% | 1.50% |
| Automotive and machine rates used in manufacturing | 0.75% | 1.125% | 0.38% | 0.5625% |
| Food Products sold through vending machines | 1.50% | 2.25% | 0.75% | 1.125% |
Other Tax
| Tax | City | October 1, 2019 | P.J. | October 1, 2019 |
|---|
| Lodging Tax | 9% | 11% | 4.50% | 5.50% |
| Cigarette (Per Pack) | 10¢ | 10¢ | 5¢ | 5¢ |
| Liquor (Business License) Per Month | 7% | 7% | 3.50% | 3.50% |
Rate change for sales, use, and lodging tax is effective October 1, 2019.
Property Tax Assessment Rates
- Residential - 10%
- Commercial - 20%
- Utilities - 30%
Rate per $1,000 of Assessed Valuation
- City - $11.50
- County - $10.50
- Schools - $16
- State - $6.50
- Total - $44.50