Section 26-73-103 - Levy of new taxes permitted - Exceptions(a)(1) In addition to all other authority of local governments to levy taxes provided by law, any county acting through its quorum court or any municipality acting through its governing body may levy any tax not otherwise prohibited by law.(2)(A) However, an ordinance levying a tax that is authorized under this subchapter shall be valid only if it is adopted at a special or general election by the qualified electors of the city or in the area of the county where the tax is to be imposed, as the case may be.(B) A county, municipality, or other local government shall not levy a tax on income.(b) A local government shall not levy a tax on fuel, tobacco, or alcoholic beverages except as authorized by law.(c)(1) The provisions of this subchapter shall not apply to lands, buildings, facilities, and equipment, also known as licensed facilities, located in this state used by a franchise holder at any time for licensed horse or dog racing in this state nor to any income of the franchise holder derived from the use of such licensed facilities from every source whatever except the sale of food and beverages at such licensed facilities.(2) Nor shall this subchapter apply to any moneys derived by the franchise holder from pari-mutuel wagering at such licensed facilities, but this provision shall not exempt a franchise holder from a general income tax levied against all taxpayers in the taxing county or municipality.(d) Nothing in this subchapter shall be construed to diminish the existing powers of county governments or city governments.(e) Any taxes proposed by ordinance at the quorum court of the county shall be designed to benefit not only the county but also the municipalities located wholly or partially within the county.(f) Nothing in this subchapter shall terminate, repeal, or otherwise affect a gross receipts tax on the receipts derived from hotels, motels, and restaurants located within any city levied under the provisions of the Advertising and Promotion Commission Act, § 26-75-601 et seq.(g) Until otherwise authorized by the General Assembly, cities and counties shall have no authority to levy any new sales or use taxes after April 1, 1977.(h) Nothing in this subchapter shall limit the authority of municipalities to assess or contract for franchise fees pursuant to §§ 14-54-704 and 14-200-101 or any other enabling legislation related to franchise fees.Amended by Act 2023, No. 96,§ 2, eff. 8/1/2023.Acts 1977, No. 942, § 3; A.S.A. 1947, § 17-2002; Acts 1994 (1st Ex. Sess.), No. 6, § 4; 1994 (1st Ex. Sess.), No. 7, § 4.