§ 48-8-110. Definitions

§ 48-8-110.1. Authorization for county special purpose local option sales tax; subjects of taxation; applicability to sales of motor fuels and food and beverages.

§ 48-8-111. Procedure for imposition of tax; resolution or ordinance; notice to county election superintendent; election

§ 48-8-111.1. Application of part to consolidated government

§ 48-8-112. Effective date of tax; termination of tax; limitation on taxation; continuation of tax

§ 48-8-113. Administration and collection by commissioner; application; deduction to dealers

§ 48-8-114. Sales tax return requirements

§ 48-8-115. Disbursement of tax proceeds

§ 48-8-116. Tax credits

§ 48-8-117. Inapplicability of tax to certain sales of tangible personal property outside taxing county

§ 48-8-118. "Building and construction materials" defined; inapplicability of tax to certain sales or uses of building and construction materials

§ 48-8-119. Promulgation of rules and regulations by commissioner

§ 48-8-120. Effect of other local sales and use taxes on imposition of tax

§ 48-8-121. Use of proceeds; issuance of general obligation debt

§ 48-8-122. Record of projects on which tax proceeds are used; annual reporting and newspaper publication of report

§ 48-8-123. Modification of projects approved by referendum which have become infeasible in connection with county special purpose local option sales and use tax

§ 48-8-124. Enforcement