Income tax is also collected through withholding tax. Depending on the amount of tax withheld, withholding tax deposits are due annually, quarterly, monthly or semi-monthly. Rate is different for each school district. Tax is collected with the individual income tax return. Returns are due the last day of the 4th month following the end of the tax year.
Returns are due the last day of the fourth month following the end of the tax year.
Administrators, executors, referees and trustees of estate transfers which are taxable may also be liable for such taxes. The tax is imposed on the premiums of every insurance company except fraternal beneficiary associations. Under very special circumstances it may also be imposed by a city. With a few exceptions, it is imposed on sales and services taxed under state sales tax provisions. There is no corresponding local option use tax, except for transactions involving natural gas, natural gas services, electricty, or electric service.