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§ 37.073 (RESERVED)
§ 37.074 EFFECTIVE DATE.
    The hotel rental tax rate of 5% shall be effective 7-1-2005.
(1986 Code, § 263-16) (Ord. —, passed 1-19-1988)
HOMESTEAD TAX CREDIT
§ 37.100 PERCENTAGE ESTABLISHED.
   For the taxable year beginning July 1, 2001, there is hereby established a homestead credit percentage of 110% for county property taxes, which shall serve to limit the taxable assessment increase for owner-occupied dwellings to 5% over the taxable assessment of the prior year.
(1986 Code, § 263-21) (Ord. —, passed 11-27-1990; Am. Ord. —, passed 10-8-1991)
§ 37.101 EFFECT.
   This homestead credit percentage shall remain in effect for each subsequent taxable year unless amended by resolution of the County Commissioners.
(1986 Code, § 263-22) (Ord. —, passed 11-27-1990)
TRANSFER TAX
§ 37.115 TAX IMPOSED; AMOUNT.
   A transfer tax of 1% be and is imposed upon all applicable instruments or writing as defined and established by the provisions of § 37.002.
(1986 Code, § 263-23) (Ord. —, passed 6-15-1993; Am. Ord. 96-4-9a, passed 7-1-1996)
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