§ 45-44-244 — Authorization to Levy Tax; Referendum

(a) If first approved by a majority of the qualified electors of Macon County who vote thereon at a referendum election held for that purpose, the court of county commissioners, board of revenue, or other like governing body of Macon County may by ordinance or resolution, levy and impose a county license tax or fee upon any person who engages in or follows any trade, occupation, or profession, as defined in this subpart, which license tax or fee shall be measured by one percent of the gross receipts of each such person.
(b) The court of county commissioners, board of revenue, or other like governing body of Macon County shall order and provide for holding a referendum election on the question of levying the license tax or fee as provided in subsection (a). The election shall be held, in the same manner as other elections are held, within 120 days of August 21, 1981. The exact date shall be set by the county governing body.

Legislative History

(Act 81-987, 1st Sp. Sess., p. 170, § 1.)