§ 23-04-250. Effective date—Municipal Streets Gross Receipts Tax.

Latest version.

The effective date of the municipal gross receipts tax shall be either January 1 or July 1, whichever date occurs first after the expiration of three months from the date when the results of the election are certified to be in favor of the ordinance's adoption and the adopted ordinance is delivered or mailed to the taxation and revenue department.

(Ord. No. 1312, § 5, 11-6-07)

                    
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