42-6210
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42-6210. Park property lease excise tax A. A county shall levy and collect an annual excise tax on each prime lessee of a lease with the national park service of the United States department of the interior of a property improvement located in the county. B. The tax prescribed by this section shall be assessed, collected and distributed in the same manner as prescribed in this article for the government property lease excise tax, except that: 1. Section 42-6206 does not apply to a lease with the national park service. 2. The tax rate shall not be less than twenty per cent of the tax rate prescribed in section 42-6203, subsection A or B, as applicable. |