Quarterly Survey of Selected Local Taxes (F-73): Proposed Questions
June 25, 2008
Include:
Taxes on goods and services measured as a percent of sales or receipts, or as an amount per unit sold (gallon, package, etc.)
Current and delinquent amounts, penalties, and interest
Exclude:
Receipts from service charges, special assessments, interest earnings, fines, and any other sources that are not taxes or licenses
A. What was the amount of GENERAL SALES TAXES
c
$
.00
ending [date, year]?…………………………………………………
Include:
Sales use taxes
Taxes applicable with only specified exceptions (e.g., food and prescribed medicines) to sales of all types of goods and services or to all gross receipts, whether at a single rate or at classified rates
B. What was the amount of MOTOR FUELS SALES
T
$
.00
(3) months ending [date, year]?……………………………….
Include:
Taxes on gasoline, diesel oil, aviation fuel, “gasohol,” “ethanol,” and any other fuels used in motor vehicles or aircraft
C. What was the amount of PUBLIC UTILITIES SALES
T
$
.00
(3) months ending [date, year]?……………………………….
Include:
Taxes imposed distinctively on public utilities, and measured by gross receipts, gross earnings, or units of service sold, either as a direct tax on consumers or as a percentage of gross receipts of utility
D. What was the amount of ALCOHOLIC BEVERAGES SALES
T
$
.00
(3) months ending [date, year]?……………………………….
Include:
Taxes on sale of alcoholic beverages, whether collected through government-operated liquor stores or through private outlets
E. What was the amount of TOBACCO PRODUCTS SALES
T
$
.00
(3) months ending [date, year]?……………………………….
Include:
Taxes on tobacco products and synthetic cigars and cigarettes, including related products like cigarette tubes and paper
F. What was the amount of ALL OTHER SALES
T
$
.00
(3) months ending [date, year]?……………………………….
Include:
Hotel & Motel sales Tax
Car Rental Sales Tax
Amusements Sales Tax
Pari-mutuels Sales Tax
Insurance Premium Sales Tax
Other sales taxes not otherwise specified, etc.
LICENSE TAXES
Include:
Current and delinquent amounts, penalties, and interest.
Exclude:
Receipts from service charges, special assessments, interest earnings, fines, and any other sources that are not taxes or licenses
A. What was the amount of MOTOR VEHICLES LICENSE
T
$
.00
(3) months ending [date, year]?……………………………….
Include:
Licenses imposed on owners or operators of motor vehicles for the right to use public highways, such as fees for title registration, license plates, vehicle inspection, vehicle mileage and weight taxes on motor carriers, highway use taxes, and off-highway fees
B. What was the amount of MOTOR VEHICLES OPERATORS
T
$
.00
(3) months ending [date, year]?……………………………….
Include:
Licenses for the privilege of driving motor vehicles, both commercial and private
C. What was the amount of ALL OTHER LICENSE
TAXES collected by your agency for the three
(
$
.00
Include:
Alcoholic beverages licenses
Amusements licenses
Public utilities licenses
Occupational & business licenses
Health permits
Building & equipment permits
Marriage licenses
Hunting and fishing licenses
Other license taxes or fees not otherwise specified, etc.
INCOME TAXES
Include:
Current and delinquent amounts, penalties, and interest.
Exclude:
Taxes using income from intangible property as a measure of its value as of assessment date.
Payroll taxes to finance insurance trusts programs such as Social Security taxes, and city gross earning taxes.
Receipts from service charges, special assessments, interest earnings, fines, and any other sources that are not taxes or licenses
A. What was the amount of INDIVIDUAL INCOME
T
$
.00
(3) months ending [date, year]?……………………………….
Include:
Taxes on individuals measured by net income and taxes on special types of income (e.g., interest, dividends, income from intangible property, etc.)
Combined individual and corporation income taxes, if those proceeds cannot be separated.
B. What was the amount of CORPORATION NET INCOME
T
$
.00
(3) months ending [date, year]?……………………………….
Include:
Taxes on corporations and unincorporated businesses (when taxed separately from individual income), measured by net income, whether on corporations in general or on specific kinds of corporations, such as financial institutions
OTHER TAXES
What was the amount of ALL OTHER
T
$
.00
(3) months ending [date, year]?……………………………….
Include:
Documentary & stock transfer taxes
Death and gift taxes
Severance taxes
Any other taxes not otherwise specified
TOTAL TAXES
What was the amount of TOTAL
T
$
.00
(3) months ending [date, year]?……………………………….
| File Type | application/msword |
| File Title | SALES TAXES |
| Author | morri035 |
| Last Modified By | morri035 |
| File Modified | 2008-06-25 |
| File Created | 2008-06-25 |