Section 26-75-311 - Notification required(a)(1) As soon as is practicable, and no later than ten (10) days following each of the events set forth in the ordinance with reference to the procedure for the adoption or abolition of such tax and the effective dates of such action, the city clerk of the city shall notify the Secretary of the Department of Finance and Administration of such event.(2) Accompanying the first of any such notices, the city clerk shall send to the secretary a map of the city clearly showing the boundaries of the city.(b)(1) If any such city in which a local sales and use tax has been imposed in the manner provided for in this subchapter shall thereafter change or alter its boundaries, the city clerk of the city shall forward to the secretary at least ninety (90) days before the effective date a certified copy of the ordinance adding or detaching territory from the city, which shall be accompanied by a map clearly showing the territory added or detached.(2) After receipt of the ordinance and the map, the tax imposed under this subchapter shall be effective in the added territory or abolished in the detached territory on the first day of the first month of the calendar quarter following the expiration of thirty (30) days from the date that the annexation or detachment becomes effective or after a minimum of sixty (60) days' notice by the secretary to sellers, whichever expires last.Amended by Act 2019, No. 910,§ 4442, eff. 7/1/2019.Acts 1975, No. 990, § 2; A.S.A. 1947, § 19-4514; Acts 1995, No. 565, § 10; 2003, No. 383, § 6; 2003, No. 1273, § 62.