(a) In any county having previously adopted a one percent (1%) countywide sales tax pursuant to this subchapter or § 26-74-201 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 § 26-74-201 et seq., and the procedures thereunder.
Section: Previous 26-74-308 26-74-309 26-74-310 26-74-311 26-74-312 26-74-313 26-74-314 26-74-315 26-74-316 26-74-317 26-74-318 26-74-319 26-74-320 26-74-321 NextLast modified: November 15, 2016