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Lombardia: Difference between revisions
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=== Taxation === | === Taxation === | ||
Lombardia does not have a state income tax, nor do any municipalities assess an income tax. The state does, however, have the second-highest base sales tax rate in the country at 7.25% (second only to [[Roma Alta]]'s 8.25%) which municipalities can increase to a maximum 10.25%. Overall, though, Lombards typically have some of the lowest overall tax burder in the country, with 0.92% average property tax rate, no vehicle tax, and 9.25 cents per liter for fuel tax. This ranks Lombardia quite low among the states for total state and local tax burden. The state sales tax in Lombardia can have additional percentages added through local options (e.g. special-purpose local-option sales tax or SPLOST), but there is no sales tax on prescription drugs, certain medical devices, or food items for home consumption. | |||
The state legislature may allow municipalities to institute local sales taxes and special local taxes, such as the 2% SPLOST tax and the 1% sales tax for metropolitan transit authority serviced counties. Excise taxes are levied on alcohol, marijuana, and motor fuel. Owners of real property in Lombardia pay property tax to their county. All taxes are collected by the Lombardia Department of Revenue and then properly distributed according to any agreements that each county has with its cities. | |||
=== Agriculture and mining === | === Agriculture and mining === | ||