(a) The airport commission of any city or county, by and with the approval of the governing body of the city or county, may, by a majority vote of the membership of the commission, levy and collect a tax of one cent (1cent(s)) per gallon on all aviation fuel sold at the airport operated and managed by the commission.
(b) This section and ยง 14-364-102 shall not apply to commercial scheduled airline carriers or agricultural flying.
Section: 14-364-102 NextLast modified: November 15, 2016