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Page 3 <br />OBN 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 />