Notwithstanding any other provision of this chapter, the tax authorized by this chapter may not be reimposed if the reimposition plus any taxes authorized pursuant to Chapter 10 or Chapter 37, Title 4 or any local law enacted by the General Assembly would cause the cumulative rate of state and local sales and use taxes in any portion of the municipality to exceed nine percent.

HISTORY: 2026 Act No. 228 (S.866), SECTION 1, eff May 19, 2026.