42-6104. County transportation excise tax for
roads; counties with population of one million two hundred
thousand or more persons
A. If a majority of the qualified electors voting at a countywide special election
approves the transportation excise tax, a county with a population of one million two
hundred thousand or more persons shall levy and the department shall collect a tax:
1. At a rate of not more than ten per cent of the transaction privilege tax rate
prescribed by section 42-5010, subsection A applying, as of January 1, 1990:
(a) To each person engaging or continuing in the county in a business taxed under
chapter 5, article 1 of this title.
(b) Except that for the purposes of this paragraph with respect to the prime
contracting classification under section 42-5075, the gross proceeds of sales or gross
income that is deductible pursuant to section 42-5075, subsection B, paragraph 8 or
pursuant to section 42-5061, subsection A, paragraph 27 for sales to a contractor who is
exempt under section 42-5075, subsection B, paragraph 8 shall be included in the tax base
for purposes of this paragraph.
2. In the case of persons subject to the tax imposed under section 42-5352,
subsection A, at a rate of not more than .305 cents per gallon of jet fuel sold.
3. On the use or consumption of electricity or natural gas by retail electric or
natural gas customers in the county who are subject to use tax under section 42-5155, at
a rate equal to the transaction privilege tax rate under paragraph 1 of this subsection
applying to persons engaging or continuing in the county in the utilities transaction
privilege tax classification. If a majority of the qualified electors in the county
approved the transportation excise tax under this section before 1998, a tax under this
paragraph may be approved by resolution adopted by a majority of the board of
supervisors.
B. The net revenues collected under this section shall be deposited in the regional
area road fund pursuant to title 28, chapter 17, article 1.
C. The tax levied under this section may be in effect for a term of not more than
twenty years.
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