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How often do units of local government receive their respective shares of sales and use taxes?

Answer #215 -- ( Published 08/12/2005 02:51 PM | Updated 07/12/2017 10:41 AM )

How often do units of local government receive their respective shares of sales and use taxes?

Units of local government receive two warrants each month. One warrant is for the share of sales tax and for the share of use tax collected on items of tangible personal property that must be titled and registered. A second warrant is for use tax on general merchandise (excluding items that must be titled and registered) and qualifying food, drugs, and medical appliances. This warrant is the unit of local government’s population-based disbursement from the State and Local Sales Tax Reform Fund. The distribution is based on the county or municipality’s population in proportion to the total state population. The population figures used are from the latest census conducted by the United States Bureau of the Census and certified by the Office of the Secretary of State. This portion is commonly referred to as the “local use tax.”

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