12-1699. Same; levy of tax prohibited, when. No county shall levy a transient guest tax within the corporate limits of any city in such county where a transient guest tax is being levied and collected according to law. No city located within a county where a transient guest tax is being levied and collected according to law shall levy any such tax.
History: L. 1977, ch. 93, ยง 4; April 2.
Attorney General's Opinions:
Transient guest tax act is nonuniform as applied to cities and is subject to charter ordinance. 82-17.
Sales tax revenue bonds; use of transient guest tax revenues on payment thereof. 87-185.
|
|