Section 45-24-243 – Applicability.

Section 45-24-243 Applicability. This part shall only apply to Dallas County. (Act 96-623, p. 992, §1.)

Section 45-24-243.01 – Definitions.

Section 45-24-243.01 Definitions. As used in this part, state sales and use tax means the tax imposed by the state sales and use tax statutes, including, but not limited to, 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 96-623, p. 992, §2.)

Section 45-24-243.02 – Levy of Tax.

Section 45-24-243.02 Levy of tax. (a)(l) Except as provided in subsection (b), the County Commission of Dallas County may levy, in addition to all other taxes, including, but not limited to, municipal gross receipts license taxes, a one percent privilege license tax against gross sales or gross receipts. (b) The rate of tax applicable to […]

Section 45-24-243.03 – Monthly Report.

Section 45-24-243.03 Monthly report. The tax levied by this part may be collected by the State Department of Revenue, or a private firm under contract with the county commission, at the same time and in the same manner as state sales and use taxes are collected. On or prior to the date the tax is […]

Section 45-24-243.04 – Addition of Tax to Sales Price or Admission Fee.

Section 45-24-243.04 Addition of tax to sales price or admission fee. Each person engaging or continuing in a business subject to the tax levied by this part, 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 45-24-243.05 – Collection of Tax; Enforcement.

Section 45-24-243.05 Collection of tax; enforcement. The tax levied by this part shall constitute a debt due Dallas 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. […]

Section 45-24-243.06 – Applicability of Parallel State Provisions.

Section 45-24-243.06 Applicability of parallel state provisions. 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 of reports, keeping and preserving records, penalties for failure to pay the tax, promulgating rules and regulations with respect to the state […]

Section 45-24-243.07 – Charge for Collection.

Section 45-24-243.07 Charge for collection. The collection agency may charge Dallas County for collecting the tax levied under this part in an amount or percentage of total collections as may be agreed upon by the collection agency and the Dallas County Commission. The charge shall not exceed five percent of the total amount of the […]

Section 45-24-243.08 – Disposition of Funds.

Section 45-24-243.08 Disposition of funds. (a) The net proceeds of the tax levied herein shall be distributed as follows: (1) Three fourths cent of the one cent sales tax shall be deposited in the general fund of the county. (2) One-quarter cent of the one cent sales tax shall be deposited to the Dallas County […]

Section 45-24-243.09 – Liability of Commissioners.

Section 45-24-243.09 Liability of commissioners. Each individual Dallas County Commissioner voting to approve any payment from the proceeds of the tax levied pursuant to this part for any purpose not specifically authorized by law shall be individually liable for the disbursement of those funds. (Act 96-623, p. 992, §10.)