What is the deadline for filing an ordinance for Special County Retailers' Occupation Tax for Public Safety or Transportation?
If the county has filed a certified copy of a proper ordinance with the department on or before April 1, the tax rate will take effect July 1 of the same year. If the county has filed a certified copy of a proper ordinance with the department by October 1, the tax rate will take effect January 1 of the following year.
