Article 20E - COUNTY LOCAL OPTION GROSS RECEIPTS TAXES
- Section 7-20E-1 - Short title
- Section 7-20E-2 - Definitions
- Section 7-20E-3 - Optional referendum selection; effective date of ordinance
- Section 7-20E-4 - Ordinance shall conform to certain provisions of the Gross Receipts and Compensating Tax Act and requirements of the department
- Section 7-20E-5 - [Repealed]
- Section 7-20E-6 - Copy of ordinance to be submitted to department
- Section 7-20E-7 - Collection by department
- Section 7-20E-8 - Interpretation of act; administration and enforcement of act
- Section 7-20E-9.1 - County compensating tax
- Section 7-20E-9 - County gross receipts tax; authority to impose rate; county health care assistance fund requirements
- Section 7-20E-10 - [Repealed]
- Section 7-20E-11 - [Repealed]
- Section 7-20E-12 - [Repealed]
- Section 7-20E-12.1 - County hospital emergency gross receipts tax; authority to impose; use of proceeds
- Section 7-20E-12.2 - County hospital gross receipts tax; authority to impose; rate; election; use of revenue
- Section 7-20E-13 - Special county hospital gross receipts tax; authority to impose; ordinance requirements
- Section 7-20E-14 - Special county hospital gross receipts tax; use of proceeds
- Section 7-20E-15 - [Repealed]
- Section 7-20E-16 - [Repealed]
- Section 7-20E-17 - [Repealed]
- Section 7-20E-18 - County health care gross receipts tax; authority to impose rate
- Section 7-20E-19 - [Repealed]
- Section 7-20E-20 - County education gross receipts tax; authority to impose; rate; election; use of revenue
- Section 7-20E-21 - [Repealed]
- Section 7-20E-22 - County emergency communications and emergency medical and behavioral health services tax; authority to impose countywide or only in the county area; ordinance requirements; use of revenue; election
- Section 7-20E-23 - County regional transit gross receipts tax; authority to impose; rate; election required
- Section 7-20E-24 - [Repealed]
- Section 7-20E-25 - County regional spaceport gross receipts tax; authority to impose; rate; election required
- Section 7-20E-26 - Water and sanitation gross receipts tax; authority to impose; rate; election; use of revenue
- Section 7-20E-27 - [Repealed]
- Section 7-20E-28 - [Repealed]
- Section 7-20E-29 - Electric generating facility economic district gross receipts tax; authority to impose; rate; use of revenue