Agenda - 03-15-2011- 6a - Laserfiche WebLink

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V Article q~5. Cne~~uar~ex Cent ~1~~~~ County ~a~es and use Tax, § ~.v5=535, Sham title, . Th~.s Article is the Cne~~uaxtex Cent ~11~4~} County dales and tlse Tax 1~ct. ~~QQ7~~~3, s. ~ l r 17~b~r~ § 1v5~53~. Limitatxousr T.~s A.r~icle applies only to counties that levy the first onewcent ~~ ~~ sales and use tax underr .ArtiGle~39 of this Chapter oar, under Chapter ~D~~ of the 1967 Session Laws, the , ~trst one-half cent ~~12~~ local s~.es and use tax undex Article ~D of this Chapter, and the . seeond~ one--half cent ~~12¢~ local sales and use tax undex Article 42 of this Chapter. ~2~Q~~323, s. 31,17~b~.~ ~ . ~ ~.U5~537, bevy. ~a~ Authority, -- If the majorzty of those voting in a refexendum held pursuant to ` this ,t4rticle vote for the levy of the taxi the board of county commissionexs may, by . ,.........._...._~_.~___~__.__. xesaxu.~o~..~.~aud_af~er-~-Q~days`_ ~ublic_notice,_.le~ a_Io.Gal_sale~_an~d use ta~.~a~ a ra~~~~~f :.~..~..~~...,...~...~_____~ one-quarter percent ~Q*2S°~~}. ~ ~ . ~~ .~ Vote, -~ The beard of county cvn~missianers may direct the county board of elections to conduct au. advisory referendum: an the ques~.on of whethex to levy a Iocal sales and use tax ~. the county as provided in this .Article. The election shah be held an a date jointly agreed upon by the hoard of county ca,~.ssianexs and the board of elections 'and shall be held ~. accordance with the, pxoaedures of Gr.S. ~~~-287. ~c~ Bauat question. -~ The fox, of the question tv be presented an a. bauot for a . ~ special election cQnce~.g the Ievy of the tax authaxi2ed by this Article shall be: . ~ r~~ ~ Ft~~ ~ ~ .AGAINST ~ ' Local sales and use tax at the rate of one-quarter percent X0.25°fo~ in addition . to all other Mate and local sales and ,use taxes, ~' (d.~ Li~~.txon. ~- A tax levxe~ under this Art~Gle m.ay not be in effect in a aunty ' at. the same tune as a tax levied undex Article ~Q of this Cha~tex. ~20D7~323, sr 31.17~b}.~ ' ~ ~ ~,va~538, Ad~nistxa~rvn al' ta~es~ ~ ~ . laxce~t a.s provided in this Article; the adoption, levy, cvuection, ad~.uustra~,on, and xe~eal of t~.ese additional taxes must be in accvrda:~:ce v~th Article ~9 of this Chaptex. G, S, l Q5-4~ 8. ~ is au a ' 'stxative ~ravisian that applies to this Article. A tax levied . under this Article does not apply to the sales price of food that xs exempt from tax pursuant' to ~CrS. ~Q5w~~4.131~ or to the sales price of abundled tranSaCtion taxable pursuantt to Cr.Sr 1a5~~d7~a~~5a~. The Secretary Shall dot divide the amount allocated tU a county between the county and the n~u~.cip~ties within. the county, ~~QQ7~~23, s. 3~r~ I ~b~~ ~~V~~~~5~ ti?r .1~.5~CL~~ ~~Ll~~~~~' l7r ~5~ ~~~~~-155 U- ~~r~