Chapter 75 - Municipal Sales and Use Taxes
- Subchapter 1 - General Provisions
- Subchapter 2 - Sales and Use Tax for Capital Improvements
- § 26-75-201 - Purpose.
- § 26-75-202 - Construction.
- § 26-75-203 - Definitions.
- § 26-75-204 - Issuance of bonds.
- § 26-75-205 - Voter approval of bonds.
- § 26-75-206 - Pledge of revenues.
- § 26-75-207 - Levying of tax.
- § 26-75-208 - Special election required.
- § 26-75-209 - Effective date of ordinance.
- § 26-75-210 - Abolishment of tax.
- § 26-75-211 - Notification required.
- § 26-75-212 - Collection of tax.
- § 26-75-213 - Resubmission of question of levy or repeal.
- § 26-75-214 - Administration, collection, etc., of tax.
- § 26-75-215 - Repeal of taxes upon levy of additional statewide gross receipts tax -- Exception.
- § 26-75-216 - Applicability of tax.
- § 26-75-217 - Disposition of funds.
- § 26-75-218 - Rules and regulations.
- § 26-75-219 - Procedures and penalties for enforcement.
- § 26-75-220 - Existing taxing powers not limited.
- § 26-75-221 - Existing city sales taxes.
- § 26-75-222 - Maximum tax limitation.
- § 26-75-223 - Administration of Local Sales and Use Tax Trust Fund.
- Subchapter 3 - Sales Tax for Capital Improvements
- § 26-75-301 - Purpose.
- § 26-75-302 - Construction.
- § 26-75-303 - Definitions.
- § 26-75-304 - Issuance of bonds.
- § 26-75-305 - Voters' approval of bonds.
- § 26-75-306 - Pledge of revenues.
- § 26-75-307 - Levying of tax.
- § 26-75-308 - Special election to approve.
- § 26-75-309 - Effective date of ordinance.
- § 26-75-310 - Abolishment of tax.
- § 26-75-311 - Notification required.
- § 26-75-312 - Collection of tax.
- § 26-75-313 - Disposition of funds.
- § 26-75-314 - Rules and regulations.
- § 26-75-315 - Existing taxing powers not limited.
- § 26-75-316 - Excise tax on storage, use, or other consumption.
- § 26-75-317 - Existing city sales taxes.
- § 26-75-318 - Administration of Local Sales and Use Tax Trust Fund.
- § 26-75-319 - Maximum tax limitation.
- § 26-75-320 - Procedures and penalties for enforcement.
- § 26-75-321 - Rebate.
- Subchapter 4 - Temporary Tax for Acquisition, Construction, or Improvement of Parks
- § 26-75-401 - Authority supplemental.
- § 26-75-402 - Other provisions applicable.
- § 26-75-403 - Tax authorized.
- § 26-75-404 - Election requirements and procedure.
- § 26-75-405 - Items subject to tax.
- § 26-75-406 - Manner of collection.
- § 26-75-407 - Disposition of taxes.
- § 26-75-408 - Use of funds.
- § 26-75-409 - Administration, etc.
- § 26-75-410 - Rules and regulations.
- § 26-75-411 - Definition.
- Subchapter 5 - Gross Receipts Tax Generally
- Subchapter 6 - Advertising and Promotion Commission Act
- § 26-75-601 - Penalty.
- § 26-75-602 - Gross receipts taxes authorized.
- § 26-75-603 - Collection of tax.
- § 26-75-604 - Disposition of revenues.
- § 26-75-605 - Advertising and promotion commissions.
- § 26-75-606 - Use of funds collected.
- § 26-75-607 - Authority to issue bonds.
- § 26-75-608 - Issuance of bonds.
- § 26-75-609 - Execution of bonds.
- § 26-75-610 - Nature of bonds generally.
- § 26-75-611 - Bonds as securities.
- § 26-75-612 - Tax exemption for bonds.
- § 26-75-613 - Pledge of revenues.
- § 26-75-614 - Trust indenture.
- § 26-75-615 - Sale of bonds.
- § 26-75-616 - No personal liability.
- § 26-75-617 - Refunding bonds.
- § 26-75-618 - Title.
- Subchapter 7 - Gross Receipts Tax on Hotels, Etc., in Certain Cities
- Subchapter 8 - Airport Premises