Deposit - The general contractor pays use tax deposit to the Building Department when building permit is issued or paid directly to county Finance Department.
Use Tax Certificate - Allows buyers to waive sales taxes collected by other local jurisdictions. Obtained from Building Department with permit or issued directly from county Finance Department.
Final Return - The general contractor prepares final use tax reconciliation return at end of project for the entire scope of work, including subcontractors. The final return is due 90 days after certificate of occupancy is issued. Payment of additional amount due or request refund of excess deposit is done at this time.