42-6101. Definition of population In this article, unless the context otherwise requires, " population" means the population determined in the most recent United States decennial census or the most recent special census as provided in section 28-6532.
42-6102. Administration; exception A. Unless the context otherwise requires, chapter 5, article 1 of this title governs the administration of the taxes imposed by this article, except that: 1. A separate license is not required for the taxes imposed by this article, and the taxes due under this article shall be included, reported and paid […]
42-6103. County general excise tax; authority to levy; rate; distribution; use of proceeds A. A county having a population of less than one million five hundred thousand persons, according to the most recent United States decennial census, on a unanimous vote of the board of supervisors, may levy and, if levied, the department shall collect […]
42-6105. County transportation excise tax; counties with population of one million two hundred thousand or more persons A. If approved by the qualified electors voting at a countywide election, a county with a population of one million two hundred thousand or more persons shall levy and the department shall collect a tax as provided by […]
42-6106. County transportation excise tax A. If approved by the qualified electors voting at a countywide election, the regional transportation authority in any county shall levy and the department shall collect a transportation excise tax up to the rate authorized by this section in addition to all other taxes. B. The tax shall be levied […]
42-6107. County transportation excise tax for roads A. If a majority of the qualified electors voting at a countywide special election, or a majority of the qualified electors voting on the ballot proposition at a general election, approves the transportation excise tax, the county shall levy and the department shall collect a tax: 1. At […]
42-6108. Tax on hotels A. The board of supervisors of a county having a population of less than two million five hundred thousand but more than five hundred thousand persons may levy and, if levied, the department shall collect a tax on the gross proceeds of sales or gross income from the business of every […]
42-6108.01. Tax on hotels A. The qualified electors residing in a county having a population of less than two million but more than five hundred thousand persons, by majority vote at an election held in the county, may levy and, if levied, the department of revenue shall collect a tax on the gross proceeds of […]
42-6109. Jail facilities excise tax; maintenance of effort; definition A. If approved by the qualified electors voting at a countywide general election, a county with a population of at least one million five hundred thousand persons shall levy and the department shall collect a transaction privilege tax, in addition to all other taxes, at rates […]
42-6109.01. Jail facilities excise tax; maintenance of effort; definitions A. The board of supervisors of any county that levies a jail facilities excise tax under section 42-6109, by resolution adopted before the expiration of that tax, may call for a countywide general election to authorize the levy of a transaction privilege tax under this section, […]
42-6110. County use tax on electricity A. A county with a population of less than one million five hundred thousand persons according to the most recent United States decennial census, on a unanimous vote of the board of supervisors, may levy, and if levied, the department shall collect, a county use tax on electricity purchased […]
42-6111. County capital projects tax A. The board of supervisors of a county with a population of less than two million persons, on a unanimous vote, may submit a proposed county capital projects tax for approval at a countywide special election or at a general election. If a majority of the qualified electors voting on […]
42-6112. County excise tax for county judgment bonds A. A county, by resolution that is dated on or before December 31, 2011 and that is approved by a unanimous vote of the board of supervisors, may levy and, if levied, the department shall collect a county excise tax on each person engaging or continuing in […]
42-6113. County excise tax on coal mining (Conditionally Eff.) A. A county excise tax is levied on the business of mining or producing for sale, profit or commercial use coal that has been mined or otherwise extracted within the boundaries of the county. The tax shall be levied and collected at the rate of .5 […]
