§ 26-75-404 — Election requirements and procedure

(a) (1) When the governing body of any city or town adopts an ordinance levying a local sales and use tax as authorized in this subchapter, the governing body either in the ordinance levying the tax or in a separate ordinance shall provide for submission of the question of the levy to the qualified electors of the city or town either at the next regular municipal election or at a special election. (2) If the ordinance provides for submitting the question at a special election, the election shall be called in accordance with § 7-11-201 et seq. for the next special election date under § 7-11-205 . (b) The governing body of the city or town shall notify the county board of election commissioners that the question of the levy of the tax has been referred to a vote of the people at the next regular municipal election or at a special election to be held on the date set by ordinance and shall submit a copy of the ballot title to the county board of election commissioners. (c) The ballot title to be used at the election shall be in substantially the following form: "[ ] FOR the levy of a temporary one percent (1%) (one-half of one percent (1/2 of 1%)) local sales and use tax for a period of ............... within ............... (name of city) for construction and improvement of public parks and recreation facilities." "[ ] AGAINST the levy of a temporary one percent (1%) (one-half of one percent (1/2 of 1%)) local sales and use tax for a period of ............... within ............... (name of city) for construction and improvement of public parks and recreation facilities." (d) (1) Following the election, the mayor of the city or town shall issue a proclamation of the results of the election, and the proclamation shall be published one (1) time in a newspaper having general circulation in the city or town. (2) (A) If a majority of the electors voting on the issue vote against the levy of the tax, the tax shall not be levied, and the question of the levy of a tax under this subchapter shall not again be submitted to the electors of the city or town for one (1) year. (B) If a majority of the electors voting on the issue vote for the levy of the tax, the tax shall be levied and collected as provided for in this subchapter for the period prescribed in the ordinance. (3) (A) A person desiring to challenge the results of the election shall file the challenge in the circuit court of the county where the city or town is located within thirty (30) days of the date of publication of the proclamation. (B) (i) (a) The mayor of the city or town shall notify the Secretary of the Department of Finance and Administration of the rate change after publication of the proclamation has occurred and ninety (90) days before the effective date of the tax. (b) If no election challenge is filed within the thirty-day challenge period, the ordinance shall become effective on the first day of the first month of the calendar quarter after a minimum of sixty (60) days' notice by the secretary to sellers and after the expiration of the thirty-day period for challenge of the results of the election. (c) In the case of a purchase made from a printed catalog in which the purchaser computed the tax based upon local tax rates published in the catalog, the applicable date will be the first day of the quarter after a minimum of one hundred twenty (120) days' notice by the secretary to sellers. (ii) In the event of an election contest, the tax shall be collected as prescribed in subdivision (d)(3)(B)(i) of this section. (e) (1) If a majority of electors voting on the issue vote "FOR" the levy of the tax, a copy of the mayor's proclamation of the results of the election shall be transmitted to the secretary within ten (10) days after the election. (2) (A) At the time of transmitting the proclamation, the clerk shall also send to the secretary a map of the city or town clearly showing the boundaries of the city or town. (B) (i) If any such city or town shall thereafter change or alter its boundaries, the city or town clerk shall forward to the secretary ninety (90) days before the effective date of the boundary changes a certified copy of the ordinance adding or detaching territory from the city or town, and the ordinance shall be accompanied by a map clearly showing the territory added or detached. (ii) After receipt of the ordinance and map, the tax imposed under this subchapter shall be effective in the added territory or abolished in the detached territory on the first day of the first month of the calendar quarter following the expiration of thirty (30) days from the date that the annexation or detachment becomes effective or after a minimum of sixty (60) days' notice by the secretary to sellers, whichever expires last.

Legislative History

Amended by Act 2021, No. 610,§ 37, eff. 1/1/2022. Amended by Act 2019, No. 910,§ 4450, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4449, eff. 7/1/2019. Acts 1985, No. 488, § 2; A.S.A. 1947, § 19-3648; Acts 1993, No. 266, § 6; 1995, No. 565, §§ 11, 12; 2003, No. 383, § 7; 2003, No. 1273, § 67; 2005, No. 2145, §§ 73, 74; 2007, No. 1049, § 95; 2009, No. 1480, § 114.