42-6011. Municipal transaction privilege tax rates; residential rental
A. A city or town that levies a transaction privilege, sales, gross receipts, use, franchise or other similar tax or fee, however denominated, shall not impose or increase the rate of tax applied to the business of renting or leasing real property for residential purposes unless approved by the qualified electors of the city or town at any regular municipal election.
B. This section does not apply with respect to health care facilities, long-term care facilities or hotel, motel or other transient lodging businesses.
C. The requirements of this section apply regardless of whether the city or town has adopted the model city tax code pursuant to article 2 of this chapter.
Section: Previous 42-6003 42-6004 42-6005 42-6006 42-6007 42-6008 42-6010 42-6011 42-6012 42-6051 42-6052 42-6053 42-6054 42-6055 42-6056 NextLast modified: October 13, 2016