Article 2 - JOINT COUNTY AND MUNICIPAL SALES AND USE TAX
- Section 48-8-80 - "Qualified municipality" defined
- Section 48-8-81 - Creation of special districts
- Section 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
- Section 48-8-83 - Special districts where joint tax to be levied
- Section 48-8-83.1 - Levying and collection of joint tax to be continued
- Section 48-8-84 - Resolution by governing authorities of counties and municipalities in special districts imposing tax; time
- Section 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
- Section 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
- Section 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
- Section 48-8-88 - Required information on sales tax returns; purpose
- Section 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
- Section 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
- Section 48-8-89.2 - Distribution of tax proceeds upon qualified municipality ceasing to be qualified
- Section 48-8-89.3 - Levy of tax in certain special districts; distribution of proceeds to qualified municipality
- Section 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
- Section 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
- Section 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
- Section 48-8-93 - Nonimposition of tax on property ordered by and delivered to purchaser outside special district; conditions of delivery
- Section 48-8-94 - Taxability of building and construction materials sold or used under contract entered into prior to approval of tax levy
- Section 48-8-95 - Authorization of commissioner to promulgate rules and regulations
- Section 48-8-96 - Taxation of property in consolidated governments; change in tax rates
- Section 48-8-97 - Levy of joint county and municipal sales and use tax by consolidated governments; use of proceeds; referendum