Chapter 74 - County Sales and Use Taxes
- Subchapter 1 - General Provisions
- Subchapter 2 - Sales and Use Tax for Capital Improvements
- § 26-74-201 - Purpose.
- § 26-74-202 - Construction.
- § 26-74-203 - Definitions.
- § 26-74-204 - Issuance of bonds.
- § 26-74-205 - Voters' approval of bonds.
- § 26-74-206 - Pledge of revenues.
- § 26-74-207 - Call for tax election.
- § 26-74-208 - Form of ballot.
- § 26-74-209 - Conduct of election and results -- Challenges.
- § 26-74-210 - Resubmission of question of levy or repeal.
- § 26-74-211 - Notification of results.
- § 26-74-212 - Applicability of tax.
- § 26-74-213 - Rebates.
- § 26-74-214 - Disposition of funds.
- § 26-74-215 - Rules and regulations.
- § 26-74-216 - Procedures and penalties for enforcement.
- § 26-74-217 - Repeal upon levy of additional statewide gross receipts tax -- Exception.
- § 26-74-218 - Existing county sales taxes.
- § 26-74-219 - Levy of use tax in counties having sales tax.
- § 26-74-220 - Maximum tax limitation.
- § 26-74-221 - Administration of Local Sales and Use Tax Trust Fund.
- § 26-74-222 - Levy of sales tax only.
- § 26-74-223 - Levy of compensating use tax.
- Subchapter 3 - Sales Tax for Capital Improvements
- § 26-74-301 - Purpose.
- § 26-74-302 - Construction.
- § 26-74-303 - Definitions.
- § 26-74-304 - Issuance of bonds.
- § 26-74-305 - Voter approval of bonds.
- § 26-74-306 - Pledge of revenues.
- § 26-74-307 - Call for tax election.
- § 26-74-308 - Form of ballot.
- § 26-74-309 - Conduct of election and results -- Challenges.
- § 26-74-310 - Abolition of tax.
- § 26-74-311 - Notification of results.
- § 26-74-312 - Administration, collection, etc., of tax.
- § 26-74-313 - Disposition of funds.
- § 26-74-314 - Rules and regulations.
- § 26-74-315 - Existing county sales taxes.
- § 26-74-316 - Levy of use tax in counties having sales tax.
- § 26-74-317 - Administration of Local Sales and Use Tax Trust Fund.
- § 26-74-318 - Levy of sales tax only.
- § 26-74-319 - Levy of compensating use tax.
- § 26-74-320 - Maximum tax limitation.
- § 26-74-321 - Procedures and penalties for enforcement.
- Subchapter 4 - Sales and Use Tax for Counties Without Existing Tax
- § 26-74-401 - Definitions.
- § 26-74-402 - Call for tax election.
- § 26-74-403 - Form of ballot.
- § 26-74-404 - Conduct of election and results -- Challenges.
- § 26-74-405 - Resubmission of question of levy.
- § 26-74-406 - Notification of results.
- § 26-74-407 - Applicability of tax.
- § 26-74-408 - Rebates.
- § 26-74-409 - Disposition of funds.
- § 26-74-410 - Rules and regulations.
- § 26-74-411 - Procedures and penalties for enforcement.
- § 26-74-412 - Maximum tax limitation.
- § 26-74-413 - Administration of Local Sales and Use Tax Trust Fund.
- § 26-74-414 - Limit on combined total sales and use tax levy.
- Subchapter 5 - Sales Tax on Food and Lodging
- Subchapter 6 - Sales and Use Tax for Capital Improvements of a Community College
- § 26-74-601 - Definitions.
- § 26-74-602 - Dissolution of district.
- § 26-74-603 - Call for tax election.
- § 26-74-604 - Form of ballot.
- § 26-74-605 - Conduct of election and results -- Challenges.
- § 26-74-606 - Abolishment of tax.
- § 26-74-607 - Notification of results.
- § 26-74-608 - Applicability of tax.
- § 26-74-609 - Disposition of funds.
- § 26-74-610 - Rules and regulations.
- § 26-74-611 - Procedures and penalties for enforcement.
- § 26-74-612 - Maximum tax limitation.
- § 26-74-613 - Administration of Local Sales and Use Tax Trust Fund.
- § 26-74-614 - Limit on combined total sales and use tax levy.
- § 26-74-615 - Supplemental nature of the subchapter.