Voters approved a 1 percent local option sales tax in November, requiring commissioners to adopt an ordinance making the tax a reality.
On Tuesday, Dec. 1, commissioners approved an ordinance stating the tax will be applied to the gross receipts from retail sales as well as the storage, use, distribution or consumption of taxable goods and services occurring within the county with the exception of auto sales.
Collection of the tax will not occur until April 1, 2010. Generally speaking, anything purchased or leased under contract before that date and delivered or taken possession of by June 30, will be exempt. The same is true of taxable services contracted before April 1 but provided before June 30. Construction materials contracted for prior to April 1 will not be taxed if delivered before Sept. 30.
Once the tax is collected, it is sent to the Department of Revenue, where a small administration and collection fee is taken. After that, the balance is returned to the county.