Article 2 - Joint County and Municipal Sales and Use Tax (Lost)

Article 2 - Joint County and Municipal Sales and Use Tax (Lost)

§ 48-8-80. "Qualified municipality" defined
§ 48-8-81. Creation of special districts
§ 48-8-82. Authorization of counties and municipalities to impose joint sales and use tax; rate; applicability to sales of motor fuels and food and beverages.
§ 48-8-82.1. One-year increase in tax rate
§ 48-8-83. Special districts where joint tax to be levied
§ 48-8-83.1. Levying and collection of joint tax to be continued
§ 48-8-84. Resolution by governing authorities of counties and municipalities in special districts imposing tax; time
§ 48-8-85. Referendum election to decide imposition of tax; procedure; resolution; call for election; publication; ballot; result; subsequent elections; declaration and certification of result; expense
§ 48-8-86. Adoption of resolution imposing tax by governing authorities of county and municipality; time; effective date in general and with respect to services billed monthly; certified copy of resolution to commissioner
§ 48-8-87. Administration and collection of tax by commissioner; applicability of Article 1 of this chapter; first application of moneys to taxpayers' state tax liabilities; compensation of dealers if payments not delinquent; rate
§ 48-8-88. Required information on sales tax returns; purpose
§ 48-8-89. Distribution and use of proceeds; certificate specifying percentage of proceeds for each political subdivision; determination of proceeds for absent municipalities; procedure for filing certificates; effect of failure to file; renegotiation of certificate.
§ 48-8-89.1. Procedure for certifying additional qualified municipalities; issuance of new distribution certificate; cessation of authority to collect tax ceases upon failure to file new certificate
§ 48-8-89.2. Distribution of tax proceeds upon qualified municipality ceasing to be qualified
§ 48-8-89.3. Levy of tax in certain special districts; distribution of proceeds to qualified municipality
§ 48-8-90. Crediting of tax paid by purchaser in another tax jurisdiction; payment of difference between lesser similar tax payment and tax imposed by article; proof of payment; limitation on credit
§ 48-8-91. Condition precedent to authority to impose tax following first year of imposition; annual adjustment of millage rate for ad valorem taxation of tangible personal property; formula; information required on tax bills; effect on tax bills when millage rate is zero
§ 48-8-92. Referendum election to decide discontinuing imposition of tax; procedure; resolution; call for election; publication; ballot; result; subsequent elections; declaration and certification of result; expense
§ 48-8-93. Nonimposition of tax on property ordered by and delivered to purchaser outside special district; conditions of delivery
§ 48-8-94. Taxability of building and construction materials sold or used under contract entered into prior to approval of tax levy
§ 48-8-95. Authorization of commissioner to promulgate rules and regulations
§ 48-8-96. Taxation of property in consolidated governments; change in tax rates

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