In all counties which prior to December 1, 1981, have adopted a local sales tax under the provisions of §§ 26-74-301 -- 26-74-314, there is also levied a local compensating tax, which in all respects shall be administered and enforced in accordance with the provisions of §§ 26-74-301 -- 26-74-314 and the ordinance levying the local sales tax.
Section: Previous 26-74-210 26-74-211 26-74-212 26-74-213 26-74-214 26-74-215 26-74-216 26-74-217 26-74-218 26-74-219 26-74-220 26-74-221 26-74-222 26-74-223 NextLast modified: November 15, 2016