§ 26-23. Single transaction to be considered completed structure.

Latest version.

For purposes of the county sales tax as provided in this article, as amended, and as applied to the construction of any single-family residential structure, a single transaction shall be considered to be the completed structure. The sales tax imposed by said article, as amended, shall be levied based upon the final cost of the materials purchased to build said structure rather than upon the incremental sales of materials used in said construction. Not more than one rebate per residence shall be paid, and rebate requests must be submitted within 60 days of completion of the structure.

(Ord. No. 94-O-34, art. 6, 9-1-1994)

                    
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