Section 14-57-704 - Special election required(a)(1) Before the vehicle tax levied by the governing body of any city of the first class or city of the second class or incorporated town upon vehicle owners residing in the city or town may be collected, the mayor shall call a special election in accordance with § 7-11-201 et seq.(2) This election shall be held at the next special election date under § 7-11-205.(b)(1) If a majority of the qualified electors of the city or town voting on the issue shall vote for the levy of the tax at the special election, then the tax may be thereafter levied in the city or town in the manner authorized in this subchapter and it shall not be necessary that an election be called again in the city or town on the question of levying the tax.(2) If a majority of the qualified electors of the city or town voting on the issue at the special election shall vote against the levy of the tax, then the tax shall not be levied in the city or town. However, the governing body of the city or town may propose the levy of the tax at any time after the expiration of one (1) year from the election in the city or town, and the election thereon shall be called as provided in this section.(c) Special elections held pursuant to this section shall be conducted in accordance with the election laws of this state, and the form of the ballot, the method of voting, and the counting, tabulation, and certification of the election results shall be in the manner provided by law.Amended by Act 2021, No. 610,§ 18, eff. 1/1/2022.Acts 1969, No. 88, § 2; A.S.A. 1947, § 19-3507; Acts 2005, No. 2145, § 39; 2007, No. 1049, § 59; 2009, No. 1480, § 77.