Section 45-26-244.38 – Authorization to Levy Tax; Referendum; Renewal and Termination.
Section 45-26-244.38 Authorization to levy tax; referendum; renewal and termination. (a) In the event the tax set forth herein receives approval by a majority of the qualified county voters who vote in the referendum described below, the tax shall then be in full force and effect for a period of 10 years from the date […]
Section 45-26-244.39 – Creation of Fund.
Section 45-26-244.39 Creation of fund. The Elmore County Commission shall create a Rainy Day Fund into which a minimum of five percent of the tax collected monthly under this subpart shall be placed. The commission shall place the funds into an interest bearing account and both interest and principal shall accumulate without expenditure until the […]
Section 45-26-244.30 – Applicability.
Section 45-26-244.30 Applicability. This subpart shall only apply to Elmore County. (Act 2000-487, p. 921, §1.)
Section 45-26-244.31 – Definitions.
Section 45-26-244.31 Definitions. As used in this subpart, sales and use tax means the same type of tax imposed by the following state sales and use tax statutes: Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (Act 2000-487, p. 921, §2.)
Section 45-26-244.32 – Levy of Tax.
Section 45-26-244.32 Levy of tax. (a) Subject to the time limitations set forth hereafter, the County Commission of Elmore County may levy, in addition to all other taxes, a one cent sales and use tax. It is intended for this sales and use tax to apply to the same privileges, licenses, and circumstances as set […]
Section 45-26-244.33 – Payment of Tax.
Section 45-26-244.33 Payment of tax. The tax levied by this subpart shall be collected by the State Department of Revenue, or by such other collecting entity as the Elmore County Commission may select, at the same time and in the same manner as state sales and use taxes are collected. On or prior to the […]
Section 45-26-244.34 – Addition of Tax to Sales Price or Admission Fee.
Section 45-26-244.34 Addition of tax to sales price or admission fee. Each person engaging or continuing in a business subject to the tax levied by this subpart, shall add to the sales price or admission fee and collect from the purchaser or the person paying the admission fee the amount due by the taxpayer because […]
Section 45-26-244.35 – Collections and Enforcement.
Section 45-26-244.35 Collections and enforcement. The tax levied by this subpart shall constitute a debt due Elmore County. The tax, together with any interest and penalties, shall constitute and be secured by a lien upon the property of any person from whom the tax is due or who is required to collect the tax. The […]
Section 45-26-244.36 – Application of State Statutes.
Section 45-26-244.36 Application of state statutes. (a) All provisions of the state sales and use tax statutes with respect to the payment, assessment, and collection of the state sales and use tax, making reports, keeping and preserving records, providing for penalties for failure to pay the tax, promulgating rules and regulations with respect to the […]
Section 45-26-244.37 – Charge for Collection.
Section 45-26-244.37 Charge for collection. The collecting agent shall be paid by Elmore County for collecting the tax levied under this subpart in an amount or percentage of total collections as may be agreed upon by the Elmore County Commission. The charge may be deducted each month from the gross revenues from the tax before […]