Appendix 6

Table 17

Tax Study States' Local Sales Taxes

State


State Rate

--------Basic Local Sales Tax (On General Sales)--------

----------Additional Local Sales Taxes----------

Total Rates On General Sales



#Counties


#Cities

Rates

Collection


Revenues (7/1/94-6/30/95)


Name

Payor Base

#Counties

#Cities

Rates

Collection


Min

Max


Florida

1

6%

46/66


0

.5-1.5%

By State and Redistributed to Local Gov's.


$488,469,841


Tourist Development Tax

Rooms

41/66

0

2%-5%

By State and Redistributed to Local Gov's.


6%

7.5%


Massachusetts

2

5%









Local Room Occupancy Tax

Rooms



up to 4%



5%

5%


Minnesota

3

6.5%

1/87


6

.5% or 1%

By State and Redistributed to Local Gov's.

4

$62,742,934

5

-

Rooms

0

100

3% or less

By Cities


6.5%

7.5%


New York

6

4%

57/57

7


2.5%-4.25% (most around 3%)

By State and Redistributed to Local Gov's.


$4,784,465,143

8

-

Rooms

29/57

-

.75%-5%

By Local Gov's.


6.5%

8.25%

9





25

1%-4% (most around 1.5%)

By State and Redistributed to Local Gov's.


$2,634,685,208

8











North Carolina

10

4%

100/100


0

2%

By State and Redistributed to Local Gov's.


$1,141,219,594


-

Rooms

64/100

0

Vary

By Local Gov's.


6%

6%












-

Meals

4/100

1

Vary

By Local Gov's.





Washington

11

6.5%

39/39


0

0.5%

By State and Redistributed to Local Gov's.


$330,690,060


Optional Local Sales Tax

General Sales

36/39

0

up to .5%

By State and Redistributed to Local Gov's.


7%

8.2%












Criminal Justice Tax

General Sales

21/39

0

.1%

By State and Redistributed to Local Gov's.

12














Juvenile Justice Tax

General Sales

7/39

0

.1%

By State and Redistributed to Local Gov's.

12














Transit District Tax (PTBA)

General Sales

22 counties, cities and transit districts

.1%-.6%

By State and Redistributed to Local Gov's.

12














"Regular" Hotel/Motel Tax

Rooms



2%

By State and Redistributed to Local Gov's.

13














"Special" Hotel/Motel Tax

Rooms

14/39

0

2%-3%

By State and Redistributed to Local Gov's.

14




Wisconsin

15

5%

48/72


0

0.5%

By State and Redistributed to Local Gov's.


$140,293,411


Stadium District Tax

General Sales

5/72

0

0.1%

By State

16

5.0%

5.6%


Notes:

1-Source: Florida Dept. of Revenue.

2- Source: Significant Features of Fiscal Federalism, Budget Processes and Tax Systems, Volume 1, Sept. 1995, Advisory Commission on Intergovernmental Relations.

3- Source: Daniel Huston, Minnesota Dept. of Revenue, Tax Research Division, 10/3/96.

4- With the exception of Deluth which is collected locally.

5- Figure includes all 5 Minneapolis local taxes; Deluth city and Cook county collections are estimates.

6- Source: "Local Governments and Their Use of Sales Tax in NY State", NY State Office of the State Comptroller, March 1996.

7- 56 but 1 becomes effective January 1, 1997.

8- For FY ending 12/31/94.

9- Max. combined county/city rate supposed to be 3% but 19 counties are exceptions.

10- Source: Sharon Peacock, North Carolina Dept. of Revenue.

11- Source: Margaret Knudson, Washington Dept. of Revenue.

12- Funds earmarked for special purposes.

13- Tax is not in addition to state and local taxes, 2% is taken off state rate and funds distributed to local governments.

14- Tax is in addition to state and other local taxes.

15- Source: David Huegel, Wisconsin Dept. of Revenue.

16-Distributed to Baseball Stadium Board.