§ 26-74-302. Construction

This subchapter shall be liberally construed to accomplish the purposes of this subchapter.

§ 26-74-303. Definitions

As used in this subchapter: (1) “Acquire” means to obtain at any time, by gift, purchase, or other arrangement, any capital improvement of a public nature, or any portion of a capital improvement of a public nature, whether constructed and equipped before acquisition, partially constructed and equipped before acquisition, or being constructed and equipped at […]

§ 26-74-305. Voter approval of bonds

No ordinance shall be passed by the quorum court of a county under § 26-74-304 until the majority of the qualified electors of the county voting on the question shall have approved, at an election called for that purpose and conducted in accordance with the general county election laws, the principal amount of the bonds […]

§ 26-74-306. Pledge of revenues

Any county levying the tax as permitted in this subchapter is authorized to pledge all or any part of the revenues which the county is entitled to receive from the tax levied pursuant to this subchapter to the payment of lease rentals or principal of and interest on bonds issued by such county under the […]

§ 26-74-308. Form of ballot

“[ ] FOR adoption of a percent ( %) sales and use tax within (Name of county).” “[ ] AGAINST adoption of a percent ( %) sales and use tax within (Name of county).”

§ 26-74-314. Rules

The Secretary of the Department of Finance and Administration may 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.

§ 26-74-315. Existing county sales taxes

All county sales taxes adopted under the provisions of this subchapter which are in effect on December 1, 1981, shall remain in full force and effect and are not repealed by the provisions of § 26-74-201 et seq. However, these taxes shall be administered in accordance with § 26-74-201 et seq. and this subchapter.

§ 26-74-316. Levy of use tax in counties having sales tax

In all counties which have, prior to December 1, 1981, adopted a local sales tax under the provisions of this subchapter, there is also levied a local compensation tax, which in all respects shall be administered and enforced in accordance with the provisions of § 26-74-201 et seq. and this subchapter and the ordinance levying […]