The authority granted in this subchapter to cities and towns to levy a gross receipts and compensating tax shall be supplemental and in addition to any other authority of cities and towns to levy gross receipts and compensating taxes.
“[ ] FOR the levy of a temporary one percent (1%) (one-half of one percent (½ of 1%)) local sales and use tax for a period of within (name of city) for construction and improvement of public parks and recreation facilities.” “[ ] AGAINST the levy of a temporary one percent (1%) (one-half of one […]
The Secretary of the Department of Finance and Administration shall adopt appropriate rules not inconsistent with the provisions of this subchapter to implement the enforcement, administration, and collection of the taxes authorized in this subchapter.
As used in this subchapter, “calendar quarter” means the three-month period beginning on January 1, April 1, July 1, or October 1.
