§ 26-82-118. No effect on existing taxes
The imposition of a local sales and use tax under this chapter does not affect any existing local sales and use taxes levied by a city or county for economic development purposes.
§ 26-82-119. Rules
The Secretary of the Department of Finance and Administration may promulgate reasonable rules to implement the enforcement, administration, and collection of a local sales and use tax authorized in this chapter.
§ 26-79-103. Account of money collected
It shall be the duty of the county treasurer to: (1) Keep a separate account of all moneys received on account of the road and bridge tax, receipting therefor to the county collector; and (2) Annually, at the proper term of the county court, present the county treasurer’s accounts for settlement for all moneys received […]
§ 26-82-116. Reporting
Vendors collecting, reporting, and remitting a local sales and use tax levied under this chapter shall collect, report, and pay the local sales and use tax in the same manner and at the same time as is prescribed by law for the collection, reporting, and payment of other local sales and use taxes.
§ 26-79-106. Interest earned on funds
After January 1, 1992, all interest earned on county road fund moneys shall be credited to the county road fund and not to the county general fund.
§ 26-80-106. Use of surplus for other purposes
Because of consolidations of school districts and for other reasons, the debt service millage voted by a school district for the payment of its outstanding indebtedness frequently provided a substantial surplus over the amount of the annual principal and interest requirements. This surplus may be used by the district for the purpose of paying the […]
§ 26-80-401. Title
This subchapter shall be known and may be cited as the “Amendment 74 Enabling Act of 2003”.
§ 26-80-402. Definitions
As used in this subchapter and § 26-80-101 et seq.: (1) “Additional maintenance and operation millage” means millage levied by the electors of a local school district for maintenance and operation in excess of those required by the uniform rate of tax; (2) “Debt service millage” means the total number of mills voted by the […]
§ 26-80-403. Establishment of compliance
Compliance with the uniform rate of tax shall be established by the Division of Elementary and Secondary Education in coordination with the Assessment Coordination Division.
§ 26-81-101. Title
This chapter shall be known as the “Multicounty Airport and Riverport Financing Act”.