§ 67-6-715. Refund of Local Tax on Purchase of Single Article. [Effective on July 1, 2021.]
The commissioner shall refund the portion of the local tax imposed by this chapter that is attributable to the amendment of the single article provision of the Local Option Revenue Act, compiled in this part, for any taxpayers that pay business tax under chapter 4, part 7 of this title; franchise and excise tax under […]
§ 67-6-716. Notice of Change in Local Tax Rate — Effective Date of Change — Local Jurisdiction Boundary Changes. [Effective on July 1, 2021.]
Notwithstanding any other provision in this part: A local tax imposed under this part or change in a local tax rate shall become effective only on the first day of a calendar quarter and no sooner than sixty-one (61) days after the commissioner has issued general notification of the new tax or change in the […]
§ 67-6-713. [reserved.]
There is exempt from the local option tax fees for subscription to, access to or use of television programming or television services provided by a video programming services provider offered for public consumption up to but not exceeding twenty-seven dollars and fifty cents ($27.50) per month.
§ 67-6-705. Tax Subject to Referendum
The operation of the resolution or ordinance authorized in § 67-6-702 shall be subject to approval of the voters as required in § 67-6-706 and to the other provisions of this part. Nothing contained in this part shall be deemed to permit an increase in the privilege tax rates authorized in this part, without the […]
§ 67-6-706. Referendum. [Effective Until July 1, 2021. See the Version Effective on July 1, 2021.]
Any ordinance or resolution of a county or of a city or town levying the tax under authority of this part shall not become operative until approved in an election herein provided in the county or the city or town, as the case may be. The county election commission shall hold an election on the […]
§ 67-6-706. Referendum. [Effective on July 1, 2021. See the Version Effective Until July 1, 2021.]
Any ordinance or resolution of a county or of a city or town levying the tax under authority of this part shall not become operative until approved in an election herein provided in the county or the city or town, as the case may be. The county election commission shall hold an election on the […]
§ 67-6-707. Petition for Tax
A resolution or ordinance levying the tax authorized may be initiated by petition of the voters in the following manner: The petition shall be addressed to the county legislative body or the governing body of the city or town requesting that a resolution or ordinance be adopted levying the tax and shall state the rate […]
§ 67-6-708. Termination of Tax
The tax imposed in this part shall remain in effect in the county or city on a perpetual basis as permitted by law, unless the city or county by ordinance or resolution, respectively, shall provide for a specific termination date. The city or county by ordinance or resolution respectively may provide for a specific period […]
§ 67-6-709. Repeal of Tax
Any ordinance or resolution of a county, city or town adopted in accordance with this part may be repealed in the same manner as provided by this part for its adoption; provided, that any election for the repeal of a county tax shall be open to the voters of the entire county.
§ 67-6-710. Collection and Administration. [Effective Until July 1, 2021. See the Version Effective on July 1, 2021.]
In collecting and administering the tax levied under the authority of this part, the commissioner of revenue shall have the same powers as the commissioner has in collecting and administering the state sales tax. Rules and regulations promulgated by the commissioner under §§ 67-1-102 and 67-6-402 shall be applicable to the tax levied under the […]