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Section 4-10-10. Definitions. - For purposes of this chapter: (1) "County area" means a...
Section 4-10-20. Rate of tax; exemptions; reports by utilities; rental units. - A county, upon referendum approval, may levy a sales and...
Section 4-10-25. Construction contracts; application. - The gross proceeds of sales of tangible personal property delivered...
Section 4-10-30. Referendum on question of implementing local option sales and use tax within county. - (A) The county election commission in each county shall conduct...
Section 4-10-35. Petition to rescind tax; referendum. - (A) Upon petition of fifteen percent of the qualified electors...
Section 4-10-40. Distribution of revenue allocated to Property Tax Credit Fund. - (A) The revenue allocated to the Property Tax Credit Fund,...
Section 4-10-50. Distribution of revenue set aside for the County/Municipal Revenue Fund. - (A) The revenue generated in a county area and set...
Section 4-10-60. Withholdings from amount collected by counties; apportionment amongst other counties. - (A) At the end of each fiscal year and before...
Section 4-10-65. Local option tax revenues not identified as to unit must go to local option supplemental revenue fund. - Funds collected by the department from the local option sales...
Section 4-10-67. Deposit and distribution of local option use tax. - Local option use tax collected by the department in conjunction...
Section 4-10-70. Determination of amount to be received by eligible unit within county area. - No eligible unit within a county area may receive less...
Section 4-10-80. Reports as to total amount of revenue collected. - Annually by August fifteenth the State Treasurer shall report to...
Section 4-10-90. Department of Revenue to administer and collect local sales and use tax; forms; regulations; notice by county that tax has been approved; revenues to be credited to Local Sales and Use Tax Fund; reports to State Treasurer; refunds. - (A) The Department of Revenue shall administer and collect the...
Section 4-10-100. Commencement of local sales and use tax. - Notwithstanding the date of general imposition of the local sales...
Section 4-10-300. Short title. - This article may be cited as the "Capital Project Sales...
Section 4-10-310. Imposition of tax. - Subject to the requirements of this article, the county governing...
Section 4-10-315. Additional sale and use tax not exceeding one percent. - Notwithstanding Section 4-10-310, Section 4-37-40, or any other provision of...
Section 4-10-320. Commission creation; composition. - (A) The governing body of any county is authorized to...
Section 4-10-330. Contents of ballot question; purpose for which proceeds of tax to be used. - (A) The sales and use tax authorized by this article...
Section 4-10-340. Tax imposition and termination. - (A) If the sales and use tax is approved in...
Section 4-10-350. Department of Revenue to administer and collect local tax. - (A) The tax levied pursuant to this article must be...
Section 4-10-360. Revenue remitted to State Treasurer and held in a separate fund. - The revenues of the tax collected under this article must...
Section 4-10-370. Calculating distributions to counties; confidentiality. - The Department of Revenue shall furnish data to the State...
Section 4-10-380. Unidentified funds; transfer and supplemental distributions. - Annually, and only in the month of June, funds collected...
Section 4-10-390. Reimposition of tax. - For any county which began the reimposition of a tax...
Section 4-10-410. Citation of act. - This act may be cited as the "Education Capital Improvements...
Section 4-10-415. Definitions. - For purposes of this article, the following terms and words...
Section 4-10-420. Authority to impose county sales and use tax; sharing revenues among school districts. - (A) Subject to the requirements of this article, there may...
Section 4-10-425. Procedure for imposing tax; referendum; ballot. - (A) The tax authorized by this article may be imposed...
Section 4-10-430. Commencement and termination. - (A) If the tax is approved in the referendum, the...
Section 4-10-435. Collection and administration by Department of Revenue. - (A) The tax levied pursuant to this article must be...
Section 4-10-440. Remitting revenues to State Treasurer; distribution and use of proceeds. - (A) The revenues of the sales and use tax collected...
Section 4-10-445. Application of proceeds to debt service. - (A) If a school district has provided in its resolution...
Section 4-10-450. Availability of data to calculate distributions and estimate revenues. - The Department of Revenue shall furnish data to the State...
Section 4-10-460. Renewal or reimposition of tax. - The tax authorized in this article may be renewed and...
Section 4-10-470. Counties in which sales and use tax may be imposed. - (A) The Education Capital Improvements Sales and Use Tax authorized...
Section 4-10-510. Short title. - This article may be cited as the "Personal Property Tax...
Section 4-10-520. Purpose. - This article provides the only method in which the governing...
Section 4-10-530. Meaning of "county". - As used in this article, a county has the meaning...
Section 4-10-540. Imposition of sales and use tax to replace vehicle tax. - (A) Subject to the requirements of this article, the county...
Section 4-10-550. Ordinance and referendum; certification of results. - (A) The sales and use tax authorized by this article...
Section 4-10-560. Date of imposition. - If the sales and use tax is approved in the...
Section 4-10-570. Petition to rescind; referendum. - (A) Upon petition of at least fifteen percent of the...
Section 4-10-580. Administration and collection. - (A) The tax levied pursuant to this article must be...
Section 4-10-590. Distribution of revenues. - (A) The revenues of the tax collected under this article...
Section 4-10-600. Availability of data to calculate distributions. - The Board of Economic Advisors shall furnish data to the...
Section 4-10-720. Definitions. - As used in this article: (1) "Class of property" means...
Section 4-10-730. Local option sales and use tax; credit against property tax liability. - (A)(1) Subject to the requirements of this article, the governing...
Section 4-10-740. Referendum. - (A) Upon receipt of the ordinance, the county election commission...
Section 4-10-750. Subsequent referendum. - (A) If the sales and use tax is approved in...
Section 4-10-760. Referendum on question of rescinding tax. - (A) Upon petition of at least seven percent of the...
Section 4-10-770. Collection process. - (A) The tax levied pursuant to this article must be...
Section 4-10-780. Distribution of revenues. - (A) The revenues of the tax collected under this article...
Section 4-10-790. Calculating distributions and estimating revenues; use of data furnished by Department of Revenue. - The Department of Revenue shall furnish data to the State...
Section 4-10-800. Millage limits. - Nothing in this article in anyway alters the property tax...
Section 4-10-810. Revenues as one of local revenues used in computation of Education Improvement Act maintenance of local effort. - Where applicable, the actual revenues of the sales and use...
Section 4-10-910. Citation of article. - This article may be cited as the "Local Option Tourism...
Section 4-10-920. Definitions. - For purposes of this article: (1) "County" means a county...
Section 4-10-930. Imposition of fee; referendum and ballot; recision; filing results with Department of Revenue. - (A) Subject to the requirements of this article, a municipality...
Section 4-10-940. Allowable fee; administration and collection. - (A) The fee allowed by this article is an amount...
Section 4-10-960. Information for purpose of calculating distributions and estimating revenues. - The Department of Revenue shall furnish data to the State...
Section 4-10-970. Use of revenues; designation of receiving organizations and regional tourism promoters; report required. - (A)(1) Except as provided in item (2) of this subsection,...
Section 4-10-980. Reimposition of local option tourism development fee. - The fee authorized in this article may be renewed and...
Section 4-10-1010. Preservation procurements defined; sales and use tax. - (A) For the purposes of this article, "preservation procurements" means...
Section 4-10-1020. Imposition of sales and use tax; enacting ordinance requirements; referendum; results. - (A) A county governing body may impose a sales and...
Section 4-10-1030. Imposition and termination of the tax. - (A) If the sales and use tax is approved in...
Section 4-10-1040. Administration and collection of the tax. - (A)(1) The tax levied pursuant to this article must be...
Section 4-10-1050. Distributions to counties; confidentiality. - The Department of Revenue shall furnish data to the State...
Section 4-10-1060. Unidentified funds, transfers, and supplemental distributions. - Annually, and only in the month of June, funds collected...