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 |