County ordinance imposing tax: Enactment; date of imposition of tax. [Effective January 1, 2006.]
1. The board of county commissioners shall enact an ordinance imposing a city-county relief tax.
2. The ordinance enacted pursuant to this section must provide that the city-county relief tax be imposed on the first day of the first calendar quarter that begins at least 120 days after the effective date of the ordinance.
Last modified: February 27, 2006