1. A. Except as provided in Subsection B of this section, an ordinance imposing, amending or repealing a tax or an increment of tax authorized by the Municipal Local Option Gross Receipts and Compensating Taxes Act shall be effective on the first July 1 after the expiration of at least three months from the date the adopted ordinance is mailed or delivered to the department.
2. B. If the governor declares a state of emergency, or if there is an unforeseen occurrence that would cause a municipality's reserves to drop below the amount required by the local government division of the department of finance and administration, as certified by the division, an ordinance imposing a tax or an increment of a tax may become effective on the first January 1 after the expiration of at least three months after such a declaration or event and notification to the department.
3. C. The ordinance imposing, amending or repealing a tax or an increment of tax shall include the effective date.

History: 1978 Comp., § 7-19D-3, enacted by Laws 1993, ch. 346, § 3; 2025, ch. 130, § 106.

ANNOTATIONS

The 2025 amendment, effective July 1, 2025, provided authorization for an ordinance imposing a tax or increment of a tax when the governor declares a state of emergency or if there is an unforeseen occurrence that would cause a municipality's reserves to drop below the amount required by the local government division of the department of finance and administration; added new subsection designation "A"; in Subsection A, after the subsection designation, added "Except as provided in Subsection B of this section"; added new Subsection B and new subsection designation "C"; and in Subsection C, after "The ordinance" added "imposing, amending or repealing a tax or an increment of a tax".