Part 7 - Local Option Revenue Act
- 67-6-701 - Short title Nature of tax.
- 67-6-702 - Tax authorized Rates Termination of services tax. [Amended effective July 1, 2011. See the Compiler's Notes..]
- 67-6-703 - Priority of county levy.
- 67-6-704 - Exemptions. [Effective until July 1, 2011.]
- 67-6-705 - Tax subject to referendum.
- 67-6-706 - Referendum. [Amended effective July 1, 2011. See the Compiler's Notes.]
- 67-6-707 - Petition for tax.
- 67-6-708 - Termination of tax.
- 67-6-709 - Repeal of tax.
- 67-6-710 - Collection and administration. [Amended effective July 1, 2011. See the Compiler's Notes.]
- 67-6-711 - [Reserved.]
- 67-6-712 - Distribution of revenue. [Amended effective July 1, 2011. See the Compiler's Notes.]
- 67-6-713 - [Obsolete.]
- 67-6-714 - Local option tax exemption for cable or wireless cable television services. [Effective until July 1, 2011. See the Compiler's Notes.]
- 67-6-715 - Refund of local tax on purchase of single article. [Effective July 1, 2011.]
- 67-6-716 - Notice of change in local tax rate Effective date of change Local jurisdiction boundary changes. [Effective July 1, 2011.]