ARTICLE 2 - JOINT COUNTY AND MUNICIPAL SALES AND USE TAX
- § 48-8-80 - "Qualified municipality" defined
- § 48-8-81 - Creation of special districts
- § 48-8-82 - (For effective date, see note.) Authorization of counties and municipalities to impose joint sales and use tax; rate; applicability to sales of motor fuels and food and beverages
- § 48-8-82.1 - One-year increase in tax rate
- § 48-8-83 - Special districts where joint tax to be levied
- § 48-8-84 - Resolution by governing authorities of counties and municipalities in special districts imposing tax; time
- § 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; exp
- § 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 re
- § 48-8-87 - (For effective date, see note.) Administration and collection of tax by commissioner; applicability of Article 1 of this chapter; first application of moneys to taxpayers' state tax liab
- § 48-8-88 - Required information on sales tax returns; purpose
- § 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
- § 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 certificat
- § 48-8-89.2 - Distribution of tax proceeds upon qualified municipality ceasing to be qualified
- § 48-8-89.3 - Levy of tax in certain special districts; distribution of proceeds to qualified municipality
- § 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 credi
- § 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; infor
- § 48-8-92 - Referendum election to decide discontinuing imposition of tax; procedure; resolution; call for election; publication; ballot; result; subsequent elections; declaration and certification
- § 48-8-93 - Nonimposition of tax on property ordered by and delivered to purchaser outside special district; conditions of delivery
- § 48-8-94 - Taxability of building and construction materials sold or used under contract entered into prior to approval of tax levy
- § 48-8-95 - Authorization of commissioner to promulgate rules and regulations
- § 48-8-96 - (For effective date, see note.) Taxation of property in consolidated governments; change in tax rates