Local Taxes Reference Number: MTAS-135 Reviewed Date: 12/01/2022 PRINT PDF EMAIL Click on the topics listed below in this section for more information. Local Option Sales Tax Local Sales Tax Guide Local Alcohol Taxes Business Taxes Hotel/Motel Tax Impact Fees and Adequate Facilities Taxes Tax Refund Sales Tax Rate on Utility Sales Book traversal links for Local Taxes ‹ In-Lieu of Tax Payments Up Local Option Sales Tax ›