§ 26-75-618. Title
This subchapter may be referred to as the “Advertising and Promotion Commission Act”.
§ 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 […]
§ 26-75-315. 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.
§ 26-75-202. Construction
This subchapter shall be liberally construed to accomplish the purposes of this subchapter.
§ 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; […]
§ 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 […]