A certified copy of any ordinance imposing or repealing a tax or an increment of a tax authorized under the County Local Option Gross Receipts Taxes Act [County Local Option Gross Receipts and Compensating Taxes Act] or changing the tax rate imposed shall be mailed or delivered to the department within five days after the later of the date the ordinance is adopted or the date the results of any election held with respect to the ordinance are certified to be in favor of the ordinance.

History: 1978 Comp., § 7-20E-6, enacted by Laws 1993, ch. 354, § 6.

ANNOTATIONS

Bracketed material. — The bracketed material was inserted by the compiler and is not part of the law. Laws 2019, ch. 270, § 51 renamed the County Local Option Gross Receipts Taxes Act to the County Local Option Gross Receipts and Compensating Taxes Act.

Effective dates. — Laws 1993, ch. 354, § 20 made Laws 1993, ch. 354, § 6 effective July 1, 1993.