1. (1)

   1. (a) Upon the approval of the eligible electors in the district at an election held in accordance with section 20 of article X of the state constitution and part 8 of article 1 of this title 32, the district shall have the power to levy a uniform sales and use tax throughout the entire geographical area of the district upon every transaction or other incident with respect to which a sales and use tax is levied by the state pursuant to article 26 of title 39; except that such sales and use tax shall not be levied on the sale of cigarettes. A tax levied by a district in accordance with this section shall take effect on either January 1 or July 1 of the year specified in the ballot issue submitted to the eligible electors of the district.
   2. (b) The sales and use tax imposed pursuant to subsection (1)(a) of this section is in addition to any other sales and use tax imposed pursuant to law.

2. (2)

   1. (a) The collection, administration, and enforcement of the sales and use tax shall be performed by the executive director of the department of revenue pursuant to part 2 of article 2 of title 29. The district shall pay the net incremental cost incurred by the department in the administration and collection of the sales and use tax.
   2. (b) (Deleted by amendment, L. 2024.)

Source: L. 2019: Entire article added, (HB 19-1052), ch. 72, p. 263, § 6, effective August 2. L. 2024: (2) amended, (SB 24-025), ch. 144, p. 576, § 35, effective July 1, 2025.