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Page 10 <br /> . B . NO . <br /> 192 entered into before June 30 of the year prior to the taxable <br /> 193 year in which the taxes become effective, and the written <br /> 194 contracts do not provide for the passing on of increased rates <br /> 195 of taxes, the county surcharge on state tax shall not be imposed <br /> 196 on the gross proceeds or gross income covered under the written <br /> 197 contracts . The county surcharge on state tax shall be imposed <br /> 198 on the gross proceeds or gross income from all contracts entered <br /> 199 into on or after June 30 of the year prior to the taxable year <br /> 200 in which the taxes become effective, regardless of whether the <br /> 201 contract allows for the passing on of any tax or any tax <br /> 202 increases .. <br /> 203 (d) No county surcharge on state tax shall be <br /> 204 established on any: <br /> 205 (1) Gross income or gross proceeds taxable under this <br /> 206 , chapter at the one-half per cent tax rate; <br /> 207 (2) Gross income or gross proceeds taxable under this <br /> 208 chapter at the 0 . 15 per cent tax rate; or <br /> 209 (3) Transactions, amounts, persons, gross income, or <br /> 210 gross proceeds exempt from tax under this chapter. <br /> 211 (e) The director of taxation shall revise the general <br /> 212 excise tax forms to provide for the clear and separate <br /> XXX-00 <br />