Article 24 - MUNICIPAL AND COUNTY GROSS RECEIPTS TAX ON LIQUOR
- Section 7-24-1 - License tax imposed by municipalities
- Section 7-24-2 - License tax imposed by boards of county commissioners
- Section 7-24-3 - Payment of municipal or county tax required; closing establishment
- Section 7-24-4 - License tax period; revocation or suspension of license; effect
- Section 7-24-5 - Assignment and transfer of license; effect
- Section 7-24-6, 7-24-7 - Repealed
- Section 7-24-8 - Short title
- Section 7-24-9 - Definitions
- Section 7-24-10 - Authorization to impose local liquor excise tax; rate; use of proceeds; election required
- Section 7-24-10.1 - Use of tax proceeds; local liquor excise tax committee; joint powers agreement; community participation
- Section 7-24-11 - Date payment due
- Section 7-24-12 - Exemption
- Section 7-24-13 - Exemption; purchases for resale
- Section 7-24-14 - Refund or credit of tax
- Section 7-24-15 - Administrative charge
- Section 7-24-16 - Interpretation of act; administration and enforcement of the tax