(a) In any county having previously adopted a one percent (1%) countywide sales tax pursuant to this subchapter or § 26-74-301 et seq., which has not adopted a one percent (1%) countywide compensating use tax, the one percent (1%) countywide sales tax is levied and recognized to be in full force and effect as of the date of its adoption and previous levy by the county.
(b) The collection and distribution of funds collected pursuant to this section shall be pursuant to this subchapter or § 26-74-301 et seq., and the procedures thereunder.
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