§ 26-75-309. Effective date of ordinance

In order to provide time for the preparations for election set forth in this subchapter and to provide for the accomplishment of the administrative duties of the Secretary of the Department of Finance and Administration, the following effective dates are applicable with reference to any such ordinance levying such tax:

1. (1)

   1. (A) The ordinance or petition described in § 26-75-307 levying the tax shall not be effective until after the election has been held.

   2. (B) Following the election, the mayor of the city shall issue his or her proclamation of the results of the election with reference to the local sales and use tax, and the proclamation shall be published one (1) time in a newspaper having general circulation in the city.

   3. (C) Any person desiring to challenge the results of the election as published in the proclamation shall file the challenge in the circuit court of the county where the city is located within thirty (30) days of the date of publication of the proclamation.

   4. (D)

      1. (i) The mayor of the city shall notify the secretary after publication of the proclamation has occurred and ninety (90) days before the effective date of the tax.

      2. (ii) If an election challenge is not filed within the thirty-day challenge period, the ordinance or petition described in § 26-75-307 shall become effective on the first day of the first month of the calendar quarter after a minimum of sixty (60) days’ notice by the secretary to sellers and after the expiration of the full thirty-day period of challenge.

      3. (iii) The effective date of the ordinance or petition may be delayed under § 26-75-308(d).

   5. (E) The rate change shall become applicable on the first day of a quarter after one hundred twenty (120) days’ notice by the secretary to sellers on a purchase from a printed catalog in which the purchaser computed the tax based upon local tax rates published in the catalog; and

2. (2)

   1. (A) In the event of an election contest, the tax shall be collected as prescribed in subdivision (1) of this section unless enjoined by a court order.

   2. (B) A hearing of these matters of litigation shall be advanced on the docket of the court and disposed of at the earliest practicable time.