§ 26-75-302. Construction
This subchapter shall be liberally construed to accomplish the purposes of this subchapter.
§ 26-75-303. 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 […]
§ 26-75-305. Voters’ approval of bonds
No ordinance shall be passed by the governing body of a city under § 26-75-304 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 […]
§ 26-75-306. 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 in effect […]
§ 26-75-308. Special election to approve
“[ ] 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).”
§ 26-75-309. 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 […]
§ 26-75-314. 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.
§ 26-75-315. Existing taxing powers not limited
No provision of this subchapter shall be so construed to abolish or limit existing powers of taxation of the city.
§ 26-75-321. Rebate
A city shall provide in its ordinance authorized by this subchapter for a rebate from the city for taxes collected under this subchapter in excess of the tax on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of a: (1) Motor vehicle; (2) Aircraft; […]