PART 1 - COUNTY SPECIAL PURPOSE LOCAL OPTION SALES TAX
- § 48-8-110 - Definitions
- § 48-8-110.1 - (For effective date, see note.) Authorization for county special purpose local option sales tax; subjects of taxation; applicability to sales of motor fuels and food and beverages
- § 48-8-111 - Procedure for imposition of tax; resolution or ordinance; notice to county election superintendent; election
- § 48-8-111.1 - Application of article to consolidated government
- § 48-8-112 - Effective date of tax; termination of tax; limitation on taxation; continuation of tax
- § 48-8-113 - (For effective date, see note.) Administration and collection by commissioner; application; deduction to dealers
- § 48-8-114 - Sales tax return requirements
- § 48-8-115 - Disbursement of tax proceeds
- § 48-8-116 - Tax credits
- § 48-8-117 - Inapplicability of tax to certain sales of tangible personal property outside taxing county
- § 48-8-118 - "Building and construction materials" defined; inapplicability of tax to certain sales or uses of building and construction materials
- § 48-8-119 - Promulgation of rules and regulations by commissioner
- § 48-8-120 - Effect of other local sales and use taxes on imposition of tax
- § 48-8-121 - Use of proceeds; issuance of general obligation debt
- § 48-8-122 - Record of projects on which tax proceeds are used; annual reporting and newspaper publication of report