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A. If the charge for rental of any property exceeds $500.00 for a single transaction, that portion of the price or charge in excess of $500.00 shall be exempt from the tax levied by this chapter.

B. In determining the maximum tax payable with regard to a single transaction for rentals, each day shall be deemed a single transaction. [Ord. 00-06 §2; Ord. 96-19 §3, 1996. Formerly §3.30.120].