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Page 8 <br /> . B . NO . <br /> 148 adoption of county ordinances and in accordance with the <br /> 149 requirements of section 46-16 . 8, shall be levied, assessed, and <br /> 150 collected as provided in this section on all gross proceeds and <br /> 151 gross income taxable under this chapter. No county shall set <br /> 152 the surcharge on state tax at a rate greater than one-half per <br /> 153 cent of all gross proceeds and gross income taxable under this <br /> 154 chapter. All provisions of this chapter shall apply to the <br /> 155 county surcharge on state tax. With respect to the surcharge, <br /> 156 the director of taxation shall have all the rights and powers <br /> 157 provided under this chapter. In addition, the director of <br /> 158 taxation shall have the exclusive rights and power to determine <br /> 159 the county or counties in which a person is engaged in business <br /> 160 and, in the case of a person engaged in business in more than <br /> 161 one county, the director shall determine, through apportionment <br /> 162 or other means, that portion of the surcharge on state tax <br /> 163 • attributable to business conducted in each county. <br /> 164 (b) Each county surcharge 'on state tax that may be <br /> 165 adopted, extended, or amended pursuant to section 46-16 . 8 shall <br /> 166 be levied beginning in a taxable year after the adoption of the <br /> 167 relevant county ordinance; provided that no surcharge on state <br /> 168 tax may be levied: <br /> 169 (1) Before : <br /> XXX-00 <br />