Part 30 - LOCAL TOURISM DEVELOPMENT ZONE BUSINESS TAX ACT
- Section 67-4-3001 - Short title - Legislative intent
- Section 67-4-3002 - Part definitions
- Section 67-4-3003 - Privilege tax on sales in business activity in a qualified public use facility and in tourism development zones - Ordinance authorizing privilege tax - Petition by voters calling for election - Election - Duration of tax
- Section 67-4-3004 - Tourism development zone business tax
- Section 67-4-3005 - Revenues - The qualified public use facility development fund - Deficit and surplus revenue
- Section 67-4-3006 - Registration with tax collector
- Section 67-4-3007 - Filing of monthly returns and remittances - Delinquency - Interest and penalties - Rules and regulations
- Section 67-4-3008 - Taxpayer license
- Section 67-4-3009 - Applicability