CHAPTER 10-52B
COUNTY OPTION RETAIL SALES AND SERVICE TAX FOR PROPERTY TAX REDUCTION
10-52B-1 Authorization of tax--Rate--Conformity with state tax.
10-52B-2 Property tax reduction fund--Tax moneys deposited.
10-52B-3 Property tax reduction fund--Use of moneys--Property tax credit--Classifications granted credit--Administrative costs.
10-52B-4 Ordinance to impose tax--Contents.
10-52B-5 Ordinance to impose tax--Referendum--No emergency clause.
10-52B-6 Ordinance to impose tax--Initiated measure.
10-52B-7 Gross receipts--Exclusion of taxes.
10-52B-8 Administration of tax--Forms--Promulgation of rules--Records.
10-52B-9 Moneys collected by department--Transfer to county property tax reduction fund.
10-52B-10 New or amended tax ordinance--Effective date--Notice to department.
10-52B-11 Person subject to tax--Duty to file and remit taxes.
10-52B-12 Exemption--Construction work entered into prior to tax.