§ 42-6102 – Administration; exception
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
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
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
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 […]