§ 26-73-111. Special local sales and use tax — Election
“[ ] FOR adoption of a one-fourth of one percent (.25%) special local sales and use tax within (name of county or municipality) for support of a Public Mass Transportation System and Facilities.” “[ ] AGAINST adoption of a one-fourth of one percent (.25%) special local sales and use tax within (name of county or […]
§ 26-73-201. Unplatted lots taxed
In any municipal corporation in which the power exists to impose taxes on lots when platted and recorded, the corporation shall also have power to impose taxes upon parcels of land laid off into lots and sold and leased by metes and bounds, though they shall not have been platted or recorded.
§ 26-73-202. Certification of tax rate to county clerk
The council of any municipal corporation on or before the time fixed by law for levying county taxes may make out and certify to the county clerk the rate of taxation levied by the municipal corporation on the real and personal property within the city or town. The amount so certified shall be placed upon […]
§ 26-73-204. Injunction to prevent collection or payment
Any person owning property and having taxes to pay in any city or town upon application to any judge or court having authority to grant injunctions may enjoin the collection of any tax levied in the city or town without authority of law and may also enjoin the issue or the payment by the city […]
§ 26-73-101. Savings provision
Nothing in this subchapter shall be construed to modify or repeal §§ 26-75-303 and 26-75-307 — 26-75-316.
§ 26-73-102. Definitions
As used in this subchapter: (1) “Calendar quarter” means the three-month period beginning on January 1, April 1, July 1, or October 1; (2) “County” means each of the counties of this state; (3) “Local government” means a city or county; (4) “Municipality” and “city” mean any city of the first class, city of the […]
§ 26-73-107. Rules
The Secretary of the Department of Finance and Administration shall promulgate reasonable rules not inconsistent with the provisions of this subchapter to implement the enforcement, administration, and collection of the taxes authorized in this subchapter.