Article 27 - THE TOURISM INFRASTRUCTURE ADMISSIONS TAX ACT
- Section 12-21-6510 - Short title
- Section 12-21-6520 - Definitions
- Section 12-21-6530 - Portion of tax to be paid to county or municipality where establishment located; use of funds
- Section 12-21-6540 - Portion of tax to be transferred to State Treasurer for deposit in special tourism infrastructure development fund; applications for grants; review of applications; guidelines
- Section 12-21-6550 - Certification application to be filed in county or municipality where major tourism or recreation area located; request for classification
- Section 12-21-6560 - Factors for considering whether facility qualifies as major tourism or recreation facility or area
- Section 12-21-6570 - Designated development area and boundaries to be determined by ordinance; maximum total acreage allowed; designated development area embracing contiguous lands within two or more county-municipal entities
- Section 12-21-6580 - Expansion or improvement of facilities; calculation of admissions tax revenues subject to Sections 12-21-6530 and 12-21-6540
- Section 12-21-6590 - Designation of extraordinary retail establishments; additional infrastructure improvements and other expenditures supporting construction or operation; application for conditional certification