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Section 45-5-246 - Short Title. - This section shall be known as the Moving Blount County...
Section 45-5-246.01 - Definitions. - As used in this section, sales and use tax means...
Section 45-5-246.02 - Privilege License Tax on General, Amusement, and Vending Categories. - Subject to the approval of a majority of the electors...
Section 45-5-246.03 - Collection of Tax. - The tax authorized to be levied by this part shall...
Section 45-5-246.04 - Addition of Tax to Sales or Use Price; Absorption or Refund of Tax Prohibited. - Each person engaging or continuing in a business subject to...
Section 45-5-246.05 - Taxes Constitute Debt. - The tax authorized by this part, if levied, shall constitute...
Section 45-5-246.06 - Applicability of Other Sales and Use Tax Provisions. - All existing provisions of the sales and use tax statutes,...
Section 45-5-246.07 - Disposition of Funds. - All taxes collected under this part shall be remitted to...