§ 26-82-104. Election
“[ ] FOR adoption of a percent ( %) local sales and use tax within (name of local entity) for economic development projects not to exceed $ (maximum amount of revenue to be generated) to be terminated on the first day of the calendar quarter following the expiration of ninety (90) days after (name of […]
§ 26-82-105. Requirements — Effective dates
To provide time to prepare for an election required under this chapter and to provide time for the Secretary of the Department of Finance and Administration to accomplish his or her duties, the following requirements apply to an ordinance levying a local sales and use tax under this chapter: (1) (A) The ordinance levying the […]
§ 26-78-118. Bonds — Tax exemption
Interest on all bonds issued under this chapter shall be exempt from state income taxes, and the principal thereof shall be exempt from state inheritance and estate taxes.
§ 26-82-106. Abolition of tax
“[ ] FOR abolition of the percent ( %) local sales and use tax within (name of local entity) for economic development projects.” “[ ] AGAINST abolition of the percent ( %) local sales and use tax within (name of local entity) for economic development projects.”
§ 26-78-119. Legal investments
Bonds issued under this chapter shall be eligible to secure deposits of all public funds and shall be legal for the investment of bank, fiduciary, insurance company, and trust funds.
§ 26-82-107. Notice of adoption or abolition of tax
No later than ten (10) days following each of the events stated in the ordinance with reference to the procedure for the adoption or abolition of the local sales and use tax and the effective dates of the action under this chapter, the clerk of the levying entity shall notify the Secretary of the Department […]
§ 26-79-102. Levy when not voted
The county court in the counties in this state that do not require the full constitutional limit of five (5) mills to be levied for the expenses of the county government of the county at its sittings for levying taxes and making appropriations may levy for any one (1) year a road tax on all […]
§ 26-82-114. Effect of change in city boundaries
If a city in which a local sales and use tax has been imposed under this chapter changes or alters its boundaries, a tax imposed under this chapter shall be effective in the added territory or abolished in the detached territory on the first day of the first calendar month following the expiration of thirty […]
§ 26-79-103. Account of money collected
It shall be the duty of the county treasurer to: (1) Keep a separate account of all moneys received on account of the road and bridge tax, receipting therefor to the county collector; and (2) Annually, at the proper term of the county court, present the county treasurer’s accounts for settlement for all moneys received […]
§ 26-82-116. Reporting
Vendors collecting, reporting, and remitting a local sales and use tax levied under this chapter shall collect, report, and pay the local sales and use tax in the same manner and at the same time as is prescribed by law for the collection, reporting, and payment of other local sales and use taxes.