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Page 5 <br />I <br />"(b) <br />Each county surcharge on state tax that may be <br />2 <br />adopted, <br />extended, or amended pursuant to section 46-16.8 shall <br />3 <br />be levied <br />beginning in a taxable year after the adoption of the <br />4 <br />relevant <br />county ordinance; provided that no surcharge on state <br />5 <br />tax may be <br />levied: <br />6 <br />(1) <br />Before: <br />7 <br />(A) January 1, 2007, if the county surcharge on state <br />8 <br />tax was established by an ordinance adopted <br />9 <br />before December 31, 2005; <br />.10 <br />(B) January 1, 2019, if the county surcharge on state <br />II <br />tax was established by the adoption of an <br />12 <br />ordinance after June 30, 2015, but before June <br />13 <br />30, 2018; <br />14 <br />(C) January 1, 2020, if the county surcharge on state <br />15 <br />tax was established by the adoption of an <br />16 <br />ordinance on or after June 30, 2018, but before <br />17 <br />March 31, 2019; <br />18 <br />(D) January 1, 2024, if the county surcharge on state <br />19 <br />tax was established by the adoption of an <br />20 <br />ordinance on or after March 31, 2019, but before <br />21 <br />August 1, 2023; or <br />2025-0095 SB SMA.docx <br />