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 a
county general excise tax on each person engaging or continuing in the county in a
business taxed under chapter 5, article 1 of this title and section 42-5352, subsection
A.
B. The excise tax levied pursuant to subsection A of this section shall be at a
rate applied as a percentage of the rates prescribed by section 42-5010, subsection A on
each class of business subject to the tax imposed by chapter 5, article 1 of this title
and section 42-5352, subsection A, not to exceed ten per cent.
C. At the end of each month the state treasurer shall transmit the net revenues
collected pursuant to this section to the treasurer of the county levying the tax. The
county shall use these revenues to support and enhance countywide services.
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