77.70 Adoption by county ordinance.
77.70
SUBCHAPTER VCOUNTY, TRANSIT AUTHORITY, AND
SPECIAL DISTRICT SALES AND USE TAXES
77.70 Adoption by county ordinance.
77.70(1)
(1) Any county desiring to impose county sales and use taxes under this subchapter may do so by the adoption of an ordinance, stating its purpose and referring to this subchapter. The rate of the tax imposed under this subsection is 0.5 percent of the sales price or purchase price. The county sales and use taxes may be imposed only for the purpose of directly reducing the property tax levy and only in their entirety as provided in this subchapter. That ordinance shall be effective on the first day of January, the first day of April, the first day of July or the first day of October. A certified copy of that ordinance shall be delivered to the secretary of revenue at least 120 days prior to its effective date. The repeal of any such ordinance shall be effective on December 31. A certified copy of a repeal ordinance shall be delivered to the secretary of revenue at least 120 days before the effective date of the repeal.77.70 - ANNOT.
History: 1985 a. 41, 120; 1987 a. 27; 1991 a. 39; 2009 a. 2, 28.77.70 - ANNOT.
A county may not impose a tax upon admissions to amusements except as part of a general sales and use tax at the statutorily prescribed rate of one-half of 1%. 58 Atty. Gen. 212.77.70 - ANNOT.
A county board may not control municipal use of county sales tax revenue. 60 Atty. Gen. 387.77.70 - ANNOT.
Funds received from a county sales and use tax may be budgeted by the county board to reduce the amount of the county wide property tax levy or to defray the cost of any item that can be funded by a county-wide property tax. OAG 1-98.