(a) Notwithstanding any other laws granting counties authority to levy sales and use taxes, no county levying a tax pursuant to this subchapter shall have authority to levy combined total sales and use taxes at a rate greater than two percent (2%).
(b) If any county levying a one-half percent (0.5%) tax under the authority of this subchapter subsequently levies any additional sales and use taxes under authority of any other law, the net revenues derived from any such additional levy or levies shall be allocated and distributed to the county and the municipalities in the county on a per capita basis in the manner provided in ยง 26-74-313.
Section: Previous 26-74-402 26-74-403 26-74-404 26-74-405 26-74-406 26-74-407 26-74-408 26-74-409 26-74-410 26-74-411 26-74-412 26-74-413 26-74-414Last modified: November 15, 2016