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Page 2 <br />S.B. NO. <br />I A county electing to exercise the authority granted under <br />2 this subsection shall notify the director of taxation within ten <br />3 days after the county has adopted an ordinance extending the <br />4 surcharge on state tax. The director of taxation shall levy, <br />5 assess, collect, and otherwise administer the extended surcharge <br />6 on state tax. <br />7 (c) Each county that has not established a surcharge <br />8 pursuant to subsection (a) on state tax before July 1, 2015, may <br />9 establish the surcharge at the rates enumerated in sections 237- <br />10 8.6 and 238-2.6. A county electing to establish this surcharge <br />11 shall do so by ordinance; provided that: <br />12 (1) No ordinance shall be adopted until the county has <br />13 conducted a public hearing on the proposed ordinance; <br />14 (2) The ordinance shall be adopted before December 31, <br />15 2023; and <br />16 (3) No county surcharge on state tax that may be <br />17 authorized under this subsection shall be lev..i.,ed <br />18 before January 1, 2019, or after December 31, [2030.": <br />19 2045. <br />20 A county electing to exercise the authority granted under <br />21, this subsection shall notify the director of taxation within ten <br />2025-0095 SB SMA.docx <br />