In addition to the one percent local retail sales tax that is collected countywide, there are four local option sales taxes that individual cities may levy. The 1993 revenue reform legislation allows cities to levy an additional one quarter percent tax. For this tax, cities elect to participate in a revenue-sharing pool or retain 85 percent of revenue generated by this tax. If all of the above taxes are levied by a given city, the total retail sales tax rate is 7.485 percent. A few cities use municipal revenues to contract for fire service from neighboring municipalities or fire protection districts.
Most cities tax personal as well as real property.
Those which do not are indicated in the table as excluding personal property. Cities have not levied them on sewer charges, however. For cities there is no maximum rate. Villages levy these charges on the electric utility only at a maximum rate of two percent. Some cities have different rates on different utilities, and some have different rates for residential and non-residential customers.