KSC, TITLE 9.  TAXATION & REVENUE SHARING
 
 
Chapter 3.  Transaction Tax

Section 9.301.  Transaction tax.

      Section 9.301.  Transaction tax.
       A transaction tax of five percent of the value of the transaction price received attaches to the following transactions:

     (1)  lease of office or dwelling place;

     (2)  lodging;

     (3)  meal;

     (4)  motor vehicle rental; and

     (5)  video tape or film rental.

     The consumer who purchases, leases or rents the goods or property, pays this tax at the time of the transaction.

Background
Amended by State Law 7-56.
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