Examlex
What are the pros and cons of the following state and local tax provisions?
a.An ad valorem property tax holiday made available to a manufacturing plant that is relocating.
a.Such a holiday is designed to attract new industry to the area.This will bring more jobs and growth in consumption.On the other hand, if the tax holiday is too generous, this places a strain on available public revenue.The result could
b.Hotel occupancy tax and a rental car surcharge.
c.A back-to-school sales tax holiday.
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