Article 1 - LOCAL OPTION SALES TAX
- Section 4-10-10 - Definitions
- Section 4-10-20 - Rate of tax; exemptions; reports by utilities; rental units
- Section 4-10-25 - Construction contracts; application
- Section 4-10-30 - Referendum on question of implementing local option sales and use tax within county
- Section 4-10-35 - Petition to rescind tax; referendum
- Section 4-10-40 - Distribution of revenue allocated to Property Tax Credit Fund
- Section 4-10-50 - Distribution of revenue set aside for the County/Municipal Revenue Fund
- Section 4-10-60 - Withholdings from amount collected by counties; apportionment amongst other counties
- Section 4-10-65 - Local option tax revenues not identified as to unit must go to local option supplemental revenue fund
- Section 4-10-67 - Deposit and distribution of local option use tax
- Section 4-10-70 - Determination of amount to be received by eligible unit within county area
- Section 4-10-80 - Reports as to total amount of revenue collected
- 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
- Section 4-10-100 - Commencement of local sales and use tax