Generally tax is collected at the time the lease is consummated.

Rates are determined by the participating depository and the City of Wickliffe. Diane Moody for questions regarding this policy manual. Other utilities exempt if sold by a public utility but taxable if sold by a non-utility unless sold for residential or manufacturing use. Certain motor vehicles, watercraft and aircraft are taxed over the lease stream. Generally tax is collected at the time the lease is consummated.