§ 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.
§ 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 […]
§ 26-73-101. 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 […]