§ 2 Tax Act (StG) - Tax Units

1. The tax calculated based on the tax rates of this Act corresponds to the tax per unit, unless an explicit alternative provision is made.

2. The Cantonal Council annually determines the state taxes to be levied in units or fractions of units for assets, income, profit, and capital, following the approval of the budget and at the request of the Government Council, by a resolution of the Cantonal Council.

3. The Cantonal Council's resolution on the determination of the units of state taxes to be levied is subject to the optional referendum according to § 24 paragraph 1e of the Cantonal Constitution if more than 1.7 units are set and the tax rate increases compared to the previous year.

4. If no resolution regarding the tax units is in place after the end of the fiscal year, the last validly set tax units apply.

5. If the tax is to be calculated independently of the tax units as a whole, it is distributed between the canton and municipalities based on the units in effect at the end of the tax period. The same provision applies to fines, with the exception of fines according to § 208.

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