(a) This chapter is intended to supplement existing laws and to authorize the levy of the tax authorized hereby without resort to or reliance upon any other law.
(b) Any county which is authorized to levy a tax under this chapter may levy such tax without regard to whether such county, or any municipality located therein, has in effect a sales and use tax or taxes.
Section: 26-81-102 26-81-103 26-81-104 26-81-105 26-81-106 26-81-107 26-81-108 26-81-109 26-81-110 NextLast modified: November 15, 2016