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Page 3 <br /> . B . NO . <br /> 39 A county electing to exercise the authority granted <br /> 40 under this subsection shall notify the director of taxation <br /> 41 within ten days after the county has adopted an ordinance <br /> 42 extending the surcharge on state tax. The director of taxation <br /> 43 shall levy, assess, collect, and otherwise administer the <br /> 44 extended surcharge on state tax. <br /> 45 (c) Each county that has not established a surcharge <br /> 46 pursuant to subsection (a) on state tax before July 1, 2015, may <br /> 47 establish the surcharge at the rates enumerated in sections 237- <br /> 48 8 . 6 and 238-2 . 6 . A county electing to establish this surcharge <br /> 49 shall do so by ordinance; provided that: <br /> 50 (1) No ordinance shall be adopted until the county <br /> 51 has conducted a public hearing on the proposed ordinance; <br /> 52 (2) The ordinance shall be adopted before December <br /> 53 31, 2023; and <br /> 54 (3) No county surcharge on state tax that may be <br /> 55 authorized under this subsection shall be levied before January <br /> 56 1, 2019, or after December 31, [2030] 2045 . <br /> 57 A county electing to exercise the authority granted <br /> 58 under this subsection shall notify the director of taxation <br /> 59 within ten days after the county has adopted a surcharge on <br /> 60 state tax ordinance . Beginning on January 1, 2019, January 1, <br /> XXX-00 <br />