(a) The ballot title to be used shall be substantially in the following form:
"[] FOR adoption of a .... percent (.... %) sales and use tax within ................ (Name of county)."
"[] AGAINST adoption of a .... percent (.... %) sales and use tax within ................ (Name of county).".
(b) (1) The ballot title may also include an expiration date, and if adopted in this form, the tax shall cease to be levied on the date noted on the ballot.
(2) The expiration date shall be the last day of a calendar quarter unless the proceeds are pledged for the payment of bonds, in which case the tax shall terminate as otherwise provided by law.
(3) (A) (i) The quorum court of a county may refer to the voters of the county a change in the expiration date for the sales and use tax approved by the voters to extend the levy of the sales and use tax beyond the expiration date previously approved.
(ii) The proposed expiration date shall be the last day of the last month of a calendar quarter.
(B) If the quorum court of a county refers a change in the expiration date for an existing sales and use tax levied under this subchapter to the voters, the quorum court shall:
(i) Notify the county board of election commissioners that the measure has been referred to the voters; and
(ii) Submit a copy of the ballot title to the county board of election commissioners.
(C) (i) An election to change the expiration date for a sales or use tax levied under this subchapter shall be conducted in the manner provided by law for all other county elections.
(ii) The results of the election under this subsection shall be certified, proclaimed, and subject to challenge under § 26-74-309.
(D) (i) To extend the sales and use tax levied under this subchapter to a new expiration date, the county shall notify the Director of the Department of Finance and Administration of the new expiration date that was approved by the voters after publication of the proclamation has occurred and at least ninety (90) days before the current expiration date of the sales and use tax.
(ii) The sales and use tax extended under this subdivision (b)(3) shall continue to be levied until the new expiration date.
(E) If the voters do not approve a change in the expiration date for the sales and use tax levied under this subchapter, the tax shall continue to be collected until the expiration date previously approved by the voters.
(F) An election to change the expiration date for a sales or use tax levied under this subchapter is not an election on the levy of the tax.
(c) (1) (A) The ballot may also indicate designated uses of the revenues derived from the sales and use tax, and if the tax is approved, the proceeds shall be used only for the designated purposes.
(B) The county's share of the proceeds may be used for other designated purposes if the electors approve a change in the designated use of the revenues by vote under this subsection.
(2) (A) The quorum court of a county may refer to the vote of the people a change in the indicated use of revenues derived from a sales and use tax levied by the county that was approved by the voters, but a change shall not alter the allocation of tax collections among the county and municipalities within the county.
(B) If the quorum court of a county refers to the vote of the people a change in the indicated use of revenues derived from a sales and use tax, then the quorum court shall:
(i) Notify the county board of election commissioners that the measure has been referred to the vote of the people; and
(ii) Submit a copy of the ballot title to the county board of election commissioners.
(C) (i) An election to change the indicated use of revenues derived from a sales and use tax shall be conducted in the manner provided by law for all other county elections.
(ii) The results of an election under this subsection shall be certified, proclaimed, and subject to challenge under the procedures stated in § 26-74-309.
(3) If the voters approve a change in the indicated use of revenues derived from a sales and use tax, the change in the indicated use shall apply to all revenues collected on the first day of the calendar month following the expiration of the thirty-day challenge period under § 26-74-309.
(4) (A) If the voters do not approve a change in the indicated use of revenues derived from a sales and use tax, the tax shall continue to be collected and the revenues derived from the tax shall continue to be used for the purposes indicated in the ballot for the tax.
(B) An election to change the indicated use of revenues derived from a sales and use tax shall not constitute an election on the levy of the tax.
(5) Notwithstanding anything in this subchapter to the contrary, in any county that a local sales and use tax has been adopted in the manner provided for in this subchapter and a portion of the revenues derived from the tax has been pledged to secure lease rentals or bonds, the purpose for the tax may not be changed to reduce the pledge in favor of the lease or bonds.
(d) (1) The ballot may indicate an effective date for the levy of tax that is effective later than the effective date provided in § 26-74-309(d)(2)(A).
(2) The effective date of a levy of the tax that is delayed under subdivision (d)(1) of this section shall be:
(A) Stated in the ordinance levying the tax and on the ballot; and
(B) On the first day of the first month of a calendar quarter.
(3) The effective date of a levy of the tax that is delayed under subdivision (d)(1) of this section shall not be delayed for more than thirty-six (36) months after the date the tax would be effective under § 26-74-309(d)(2)(A).
Section: Previous 26-74-302 26-74-303 26-74-304 26-74-305 26-74-306 26-74-307 26-74-308 26-74-309 26-74-310 26-74-311 26-74-312 26-74-313 26-74-314 26-74-315 NextLast modified: November 15, 2016