Chapter 377B - TAX FOR INFRASTRUCTURE
- Section 377B.010 - Definitions
- Section 377B.020 - "Solid waste" defined
- Section 377B.030 - "Wastewater facilities" defined
- Section 377B.040 - "Water authority" defined
- Section 377B.050 - "Water facilities" defined
- Section 377B.100 - County ordinance imposing tax: Enactment; contents; cessation; periodic review of necessity for continued imposition; public hearing; plan for expenditure of proceeds; periodic review of plan in certain counties; impairment of outstanding obligations prohibited
- Section 377B.110 - Mandatory provisions of ordinance imposing tax
- Section 377B.120 - Mandatory provision of ordinance amending ordinance imposing tax
- Section 377B.130 - Remittances to Department; deposit in Sales and Use Tax Account; distribution
- Section 377B.140 - Redistribution by Department
- Section 377B.150 - Infrastructure fund: Deposit of net tax proceeds
- Section 377B.160 - Infrastructure fund: Expenditure of principal, interest and income
- Section 377B.170 - Water authority in larger counties required to enter into interlocal agreement to provide distribution from infrastructure fund to certain cities, towns and other public entities
- Section 377B.180 - Annual report of city, town or other public entity in interlocal agreement with water authority for distribution from infrastructure fund
- Section 377B.190 - Money for payment of cost of project for which tax was imposed: Issuance of bonds or other obligations; direct distribution from infrastructure fund; authority of board of county commissioners or water authority
- Section 377B.200 - Covenant or other provision to pledge and create lien upon tax proceeds, revenue generated by project or proceeds of certain securities
- Section 377B.210 - Department required to disregard tax in determining amount of security required for payment of other sales and use taxes under certain circumstances