Article 20E - County Local Option Gross Receipts and Compensating Taxes

Article 20E - County Local Option Gross Receipts and Compensating Taxes

Section 7-20E-1 - Short title.
Section 7-20E-2 - Definitions.
Section 7-20E-3 - Optional referendum selection; effective date of ordinance.
Section 7-20E-4 - Ordinance shall conform to certain provisions of the Gross Receipts and Compensating Tax Act and requirements of the department.
Section 7-20E-6 - Copy of ordinance to be submitted to department.
Section 7-20E-7 - Collection by department.
Section 7-20E-8 - Interpretation of act; administration and enforcement of act.
Section 7-20E-9 - County gross receipts tax; authority to impose rate; county health care assistance fund requirements.
Section 7-20E-9.1 - County compensating tax. (Effective July 1, 2021.)
Section 7-20E-12.1 - County hospital emergency gross receipts tax; authority to impose; use of proceeds.
Section 7-20E-13 - Special county hospital gross receipts tax; authority to impose; ordinance requirements.
Section 7-20E-14 - Special county hospital gross receipts tax; use of proceeds.
Section 7-20E-18 - County health care gross receipts tax; authority to impose rate.
Section 7-20E-20 - County education gross receipts tax; authority to impose; rate; election; use of revenue.
Section 7-20E-22 - County emergency communications and emergency medical and behavioral health services tax; authority to impose countywide or only in the county area; ordinance requirements; use of revenue; election.
Section 7-20E-23 - County regional transit gross receipts tax; authority to impose; rate; election required.
Section 7-20E-25 - County regional spaceport gross receipts tax; authority to impose; rate; election required.
Section 7-20E-26 - Water and sanitation gross receipts tax; authority to impose; rate; election; use of revenue.

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