§ 23-04-200. Effective date—Municipal Infrastructure Gross Receipts Tax.  


Latest version.
  • The effective date of the municipal infrastructure gross receipts tax shall be either January 1 or July 1, whichever date occurs first after the expiration of at least three (3) months from the date the ordinance from which sections 23-04-160—23-04-200 derives is adopted unless an election is held on the question of approving the ordinance, in which case the effective date shall be either July 1 or January 1, whichever date occurs first after the expiration of three (3) months from the date when the results of the election are certified to be in favor of the ordinance's adoption.

(Ord. No. 1091, § 5, 5-9-00)