Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Transactions and Use Tax Annotations


Annotation 802.0300

802.0300 Termination of District Tax—Administrative Fees. The Board should continue to charge administrative fees even though the District tax has been terminated. Neither the contract nor the statute is keyed to whether or not the tax is currently being levied at the time the money comes in. Therefore, as long as the Board is collecting and transmitting tax, it is entitled both under the contract and the statute to take its administrative fees out of the revenues due the district. 10/13/95.