§ 26-75-702. Election required
The governing body of a city levying the tax authorized in this subchapter shall submit the question of levying such a tax to the electors of the city, if petitions signed by not less than five hundred (500) qualified electors of the city requesting an election are filed with the governing body of the city […]
§ 26-75-705. Use of funds
All funds derived from the levy of the tax authorized and imposed under the provisions of this subchapter shall be credited to the city advertising and promotion fund and shall be used in accordance with the provisions of §§ 26-75-602 — 26-75-613, it being the intent of this subchapter that the provisions of §§ 26-75-602 […]
§ 26-75-203. 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 […]
§ 26-75-401. Authority supplemental
The authority granted in this subchapter to cities and towns to levy a gross receipts and compensating tax shall be supplemental and in addition to any other authority of cities and towns to levy gross receipts and compensating taxes.
§ 26-75-205. Voter approval of bonds
No ordinance shall be passed by the governing body of a city under § 26-75-204 until a majority of the qualified electors of the city voting on the question shall have approved, at an election called for that purpose and conducted in accordance with the general municipal election laws, the principal amount of the bonds […]
§ 26-75-404. Election requirements and procedure
“[ ] FOR the levy of a temporary one percent (1%) (one-half of one percent (½ of 1%)) local sales and use tax for a period of within (name of city) for construction and improvement of public parks and recreation facilities.” “[ ] AGAINST the levy of a temporary one percent (1%) (one-half of one […]
§ 26-75-206. Pledge of revenues
Any city levying the tax as permitted in this subchapter is authorized to pledge all or any part of the revenues from the tax levied pursuant to this subchapter to the payment of lease rentals or principal of and interest on bonds issued by such city under the authority of any other law for the […]
§ 26-75-410. Rules
The Secretary of the Department of Finance and Administration shall adopt appropriate rules not inconsistent with the provisions of this subchapter to implement the enforcement, administration, and collection of the taxes authorized in this subchapter.
§ 26-75-208. Special election required
“[ ] FOR adoption of a percent ( %) local sales and use tax within (name of city).” “[ ] AGAINST adoption of a percent ( %) local sales and use tax within (name of city).”
§ 26-75-209. 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) (A) The ordinance or […]