|
Intangible Property Tax Rates
| Property Type |
Statute |
State Rate |
County Rate |
School Rate |
City Rate |
Annuities
(right to receive income) |
132.215 (2) |
.1 |
None |
None |
None |
| Bank Deposits |
132.030 (1) |
.1 |
None |
None |
None |
| Bonds |
132.020 (1) |
25.0 |
None |
None |
None |
| Brokers Accounts Receivable |
132.050 |
10.0 |
None |
None |
None |
Cash
(in hand or lock-box) |
--- |
25.0 |
None |
None |
None |
| Domestic Life Insurance: |
| Capital |
132.320 |
70.0 |
15.0 |
None |
15.0 |
| Reserves |
.1 |
None |
None |
None |
| Policy Proceeds on Deposit |
132.216 |
25.0 |
None |
None |
None |
| Future Lump Sum Payments |
-- |
25.0 |
None |
None |
None |
Intangibles Owned by Banks
(non-stock) |
--- |
.1 |
None |
None |
None |
Loans, Notes, Mortgages,
and Land Contracts |
132.020 |
25.0 |
None |
None |
None |
| Money Market Funds> (non-stock) |
--- |
25.0 |
None |
None |
None |
Patents, Trademarks, Copyrights,
Royalties, Licensing Agreements |
--- |
1.5 |
None |
None |
None |
Receivables |
| Accounts, Interest, Rent, Etc |
132.020 |
25.0 |
None |
None |
None |
| Between Parent and Subsidiary |
132.020 |
1.5 |
None |
None |
None |
From Transactions Substantially
Performed Out-of-State |
132.020 |
1.5 |
None |
None |
None |
| Repurchase Agreements |
--- |
25.0 |
None |
None |
None |
Retirement, Pension, and
Profit-Sharing Plans |
132.043 |
.1 |
None |
None |
None |
Savings and Loan Associations
(and similar institutions) capital |
136.300 (1) |
10.0 |
None |
None |
None |
| Tobacco Base Quota |
132.020 (2) |
1.5 |
None |
None |
None |
Trusts
(non-stock) |
--- |
25.0 |
None |
None |
None |
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