8A-446. Additional tax on nonresidential rental business activity
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In addition to the taxes levied under Section 8A-445, there is hereby levied and shall be collected by the tax collector an additional tax in the amount equal to one and three-tenths percent (1.3%) of the gross income from the business activity of any person engaged in the rental, leasing or licensing of nonresidential property or property units. (19-12, Amended, 08/13/2019)