Section 14-362-132 - Exemption from annexation and municipal regulation - Definition(a) For purposes of this section, "authority" means an authority created with members from two (2) or more counties and three (3) or more cities, and the property of the authority shall be defined as the real property owned in fee simple title by the authority or property acquired in fee simple title by the authority in the future which is acquired for aviation purposes.(b)(1) The property and operations of an authority shall be exempt from the enactment of any rules, regulations, ordinances, permit requirements, and enforcement by a municipality.(2) A municipality may enact and collect a sales tax, a liquor tax, and a hotel, motel, and restaurant tax on the operations located on the property of the authority that is located within the municipality, but other taxes or fees enacted by a municipality pertaining to the property or operations of the authority shall require the approval of a majority vote of the board of directors of the authority.(c) An authority may detach from a municipality upon compliance with the detachment requirements under § 14-362-301 et seq.Amended by Act 2023, No. 769,§ 6, eff. 8/1/2023.Acts 1999, No. 1420, § 1; 2007, No. 167, § 1.