Division V. COUNTY SALES TAX
[Code § 3.70, 2018.]
3.130 County sales tax (9/4/90).
(1) Authority and Purpose. This ordinance is enacted under the authority of Subchapter V, Chapter 77, Wisconsin Statutes, and provides that the first two million dollars of the county sales and use taxes imposed herein shall be placed in the general fund so as to directly reduce the 1991 Kenosha County tax levy, with all further use and sales tax revenue to be used only for the purpose of constructing and maintaining needed county facilities such as necessary jail expansion, Brookside Nursing Home, County Courthouse expansion, Highway 45 and 50 office and highway garage complex, and social services facilities so as to directly reduce future property tax levies of Kenosha County.
(2) Imposition of Tax. There are hereby imposed county sales and use taxes at the rate of 0.5 percent in the manner and to the extent permitted as set forth in their entirety in Subchapter V, Chapter 77, Wisconsin Statutes, and acts amendatory hereto.
(3) Effective Date. This ordinance shall become effective April 1, 1991 and a certified copy of this ordinance shall be delivered to the Secretary of Revenue of the State of Wisconsin at Post Office Box 8933, Madison, Wisconsin 53708, no later than December 1, 1990. [Code § 3.90, 2018.]