Rates
Rate Type | Effective 10/2013 | Effective 01/2016 | Effective 01/2017 | Effective 02/01/2018 |
Effective 10/1/2019 |
---|---|---|---|---|---|
General Sales | 5.5% | 5.5% | 5.5% | 5.5% | 5.5% |
Prepared Food | 8% | 8% | 8% | 8% | 8% |
Long Term Auto Rental | 5.5% | 5.5% | 5.5% | 5.5% | 5.5% |
Rentals of Lodging | 8% | 9% | 9% | 9% | 9% |
Short Term Auto Rental | 10% | 10% | 10% | 10% | 10% |
Use Tax | 5.5% | 5.5% | 5.5% | 5.5% | 5.5% |
Adult Use Marijuana | 10% | ||||
Medical Marijuana | 5.5%/8%* | 5.5%/8% | 5.5%/8% | 5.5%/8% | 5.5%/8% |
Service Provider Tax | 5% | 6% | 6% | 6% | 6% |
*Prepared food containing Medical Marijuana is subject to tax at 8%
Due Dates
Returns are due no later than the 15th of the month.
Month Activity Occurred | Monthly/Seasonal Returns Due | Quarterly Returns Due | Semi-Annual Returns Due | Annual Returns Due |
---|---|---|---|---|
January | February | April | July | January |
February | March | |||
March | April | |||
April | May | July | ||
May | June | |||
June | July | |||
July | August | October | January | |
August | September | |||
September | October | |||
October | November | January | ||
November | December | |||
December | January |