Taxation

  1. Taxation FAQ 1

    When a public construction contractor purchases supplies and materials to be used in a municipal public construction project, are those purchases exempt from the sales tax?

  2. Taxation FAQ 2

    Is property which is classified on January 1 as tax exempt, but which is subsequently sold to a taxable entity later in that year, subject to taxation in the year in which the transfer took place?

  3. Taxation FAQ 3

    May an appointed non-resident municipal clerk serve on the board of review?

  4. Taxation FAQ 4

    Are gifts to municipalities tax deductible for federal income tax purposes?

  5. Taxation FAQ 5

    Does a city or village have the authority to attach a tax lien against the property of a mobile home park owner for unpaid utility bills of a mobile home park tenant?

  6. Taxation FAQ 6

    Does a city or village have the power to impose a general sales tax within its jurisdiction?

  7. Taxation FAQ 7

    Can a municipality grant a full or partial property tax exemption to a property owner or a business?

  8. Taxation FAQ 8

    What process must a municipality follow in order to obtain permission from the electorate to exceed the state-imposed property tax levy limit?

  9. Taxation FAQ 9

    Is land platted and improved for residential, commercial or industrial uses precluded from being classified as agricultural for assessment purposes?

  10. Taxation FAQ 10

    Is land that is zoned residential, commercial or industrial barred from being classified as agricultural for assessment purposes?

  11. Taxation FAQ 11

    May a municipality pass an ordinance against using land for agricultural purposes, which in effect would disallow use value assessment of such land?

  12. Taxation FAQ 12

    Should land that is being actively used for agricultural purposes, in violation of a local ordinance prohibiting agricultural use, still be classified as agricultural land?

  13. Taxation FAQ 13

    Under the room tax law, does a tourism commission have any discretion with regard to spending room tax revenue the municipality has forwarded to it for tourism promotion and tourism development or must the commission forward all of the room tax dollars it receives to a tourism entity or other organization performing the functions of a tourism entity?

  14. Taxation FAQ 14

    Under the room tax law, does a tourism commission have the ability to contract with a municipal agency, such as an economic development, community development, or tourism department, for tourism marketing services in the absence of a tourism entity within the community?

  15. Taxation FAQ 15

    Under the room tax law, must a tourism commission contract with an existing tourism entity exclusively for tourism marketing services or may it also contract with other organizations for tourism marketing services?