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The tax levied in § 28.001 shall be used for the purpose of the general operation expense of the city and shall be placed in the General Fund, and to be expended only for such purposes as specified herein.
(Ord. 7-1982, passed 4-13-82)
The City of Grayson adopts as its assessments those assessments made by the Carter County Property Valuation Administrator.
(Ord. 7-1982, passed 4-13-82)
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*Cross reference:
Coin machine tax, see Ch. 65
Financial institution franchise and local deposit tax, see Ch. 64
Insurance license fees, see Ch. 61
Motor vehicle license and tax, see Ch. 40
Occupational license fees, see Ch. 60
Transient room tax, see Ch. 62
All taxes specified in § 28.001 shall be due and payable on or before December 31 of each year.
(Ord. 7-1982, passed 4-13-82; Am. Ord. 15-1982, passed 11-8-82; Am. Ord. 7-1983, passed 11-16-83; Am. Ord. 10-1984, passed 11-27-84; Am. Ord. 6-1985, passed 10-14-85; Am. Ord. 15-1986, passed 11-18-86; Am. Ord. 18-1987, passed 11-12-87; Am. Ord. 18-1988, passed 12-6-88; Am. Ord. 16-1989, passed 11-10-89; Am. Ord. 24-1990, passed 12-19-90; Am. Ord. 17-1991, passed 11-5-91; Am. Ord. 10-1992, passed 11-10-92; Am. Ord. 12-1993, passed 12-10-93; Am. Ord. 11-1994, passed 12-22-94; Am. Ord. 18-1995, passed 12-9-95; Am. Ord. 16-1996, passed 11-19-96; Am. Ord. 16-1997, passed 12-10-97; Am. Ord. 10-1998, passed 11-13-98; Am. Ord. 9-1999, passed 11-16-99; Am. Ord. 7-2000, passed 10-26-00; Am. Ord. 12-2008, passed 9-23-08; Am. Ord. 08-2020, passed 10-15-20; Am. Ord. 6-2021, passed 9-21-21)
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Cross reference:
Penalty for violation, see § 28.999
Upon failure to pay any of the taxes levied in § 28.001 on or before December 31, there shall be added upon any delinquent taxes paid after that date, a penalty of four percent (4%) and, in addition thereto, in the event any tax is not paid on or before the following January 31, interest shall be added at the rate of eight percent (8%) on the outstanding balance thereon.
(Ord. 7-1982, passed 4-13-82; Am. Ord. 11-1994, passed 12-22-94; Am. Ord. 18-1995, passed 12-9-95; Am. Ord. 16-1997, passed 12-10-97; Am. Ord. 10-1998, passed 11-13-98; Am. Ord. 9-1999, passed 11-16-99; Am. Ord. 7-2000, passed 10-26-00; Am. Ord. 14-2012, passed 11-13-12; Am. Ord. 08-2020, passed 10-15-20; Am. Ord. 6-2021, passed 9-21-21)