Section 45-11-245.02 – Authorization of Levy of Sales Tax.
Section 45-11-245.02 Authorization of levy of sales tax. (a) The governing body of the county is authorized to levy and impose in the county, in addition to all other taxes of every kind now imposed by law, and to collect as herein provided, a privilege or license tax against the person on account of the […]
Section 45-11-245.03 – Authorization of Levy of Use Tax.
Section 45-11-245.03 Authorization of levy of use tax. (a) The governing body of the county is hereby authorized to levy and impose excise taxes on the storage, use, or other consumption of property in the county as hereinafter provided in this section: (1) On the storage, use, or other consumption in the county of tangible […]
Section 45-11-245.04 – Sales Tax to Be Added to Sales Price.
Section 45-11-245.04 Sales tax to be added to sales price. Each person engaging or continuing within the county in a business subject to the sales tax authorized to be levied in Section 45-11-245.02 shall add to the sales price and collect from the purchaser the amount due by the taxpayer on account of the tax. […]
Section 45-11-245.05 – Collection of Taxes.
Section 45-11-245.05 Collection of taxes. (a) The governing body of the county shall administer and collect the taxes herein authorized to be levied and collected, or shall cause such taxes to be administered and collected by the State Department of Revenue or a private collection agency at the same time and in the same manner […]
Section 45-11-245.06 – Enforcement; Taxes a Lien; Special Counsel.
Section 45-11-245.06 Enforcement; taxes a lien; special counsel. The taxes authorized to be levied pursuant to this part shall constitute a debt due the county and may be collected by civil suit, in addition to all other methods provided by law and in this part. The taxes, together with any interest and penalties with respect […]
Section 45-11-245.07 – Applicability of State Provisions.
Section 45-11-245.07 Applicability of state provisions. All provisions of the state sales tax statutes with respect to payment, assessment, and collection of the state sales tax, making of reports, and keeping and preserving records with respect thereto, interest after the due date of the state sales tax, penalties for failure to pay the tax, make […]