Tax Information

Business Taxes

Sales Tax

 DistributionCityOctober 1, 2019P.J.October 1, 2019
General Rate2%3%1%1.50%
Automotive and machine rates used in manufacturing0.75%1.125%0.38%0.5625%
Food Products sold through vending machines1.50%2.25%0.75%1.125%


Rental Tangible Personal Property

 DistributionCityOctober 1, 2019P.J.October 1, 2019
General Rate3%3%1.50%1.50%
Automotive Vehicle0.50%0.50%0.25%0.25%
Linens & Garments1%1%0.50%0.50%


Consumer and/or Sellers Use Tax

 DistributionCityOctober 1, 2019P.J.October 1, 2019
General Rate2% 3%1%1.50%
Automotive and machine rates used in manufacturing0.75%1.125%0.38%0.5625%
Food Products sold through vending machines1.50%2.25%0.75%1.125%


Other Tax

TaxCityOctober 1, 2019P.J.October 1, 2019
Lodging Tax9%11%4.50%5.50%
Cigarette (Per Pack)10¢10¢
Liquor (Business License) Per Month7%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