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1"T V,
<br />IRM MMUM,
<br />Updated":'All tivat)7, 2
<br />Page, 2
<br />thel,aw- cmfbrm, to t Stre, i,ned,, Sales andUse TaxAgeement �(S S'ILJTA) In 200 8 and �201
<br />6hanges were madle, to mak it mor difficult f6r localgovernments, to prmotie, loical sales, taxe
<br />The addiit'ionsare explained in ithe swmmy be'low.
<br />All Ij W"K'
<br />Local, 'T yes Subject tothe Statutory'Provisio'ns
<br />IL
<br />Steps That a Local G�o�ve,rnm,e,n,,it";'Mus��t,i'�llow! to IMPose a Local Sales, Tax
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<br />11 In order to impose a local, sMes, tax, a, poli , tical subdivision, must obtain, legislative,
<br /># # 0 0
<br />t i I a th izingi, :
<br />enactm en, of" a, spec * a I au orb t to do soby tA.tng the fbIlowing i,n
<br />step's 0
<br />t,heorder listed):
<br />I The goveming''body of"politlicals bdivist"o must pass a resiolution
<br />proposIng the tax, (4t least) the.
<br />a. Prppostdtax rati;
<br />C* Ant licipated. date thatutthe tax, will, expliv.
<br />2 The I Mitted, to and; Passed, �y ofthe voters at
<br />prq osed, tax, then, must, be, s,
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<br />a genml el h Id at [east 901, diays, ,aft the resolu, n wnslv
<br />w
<br />,c,uon )assed The,
<br />PolihIcal subdw`,ision May not expend, money to advertise or promote, the tax,,
<br />' ' w * 'i . q sit, and,the, le 4 sli 'ure must enac a,
<br />3. The political subdwlision must re lue 91, at
<br />Veciial law authodizw-g Imposibion of the Ux.
<br />4. The political, suW"ivi'sion, must pass, a,n ord =posil , ing t1w tax and,
<br />noti t, e Com,,,Missioner of Revenue atAcast 90, d s belbre the fir dAy of'
<br />the calmda quaiter on wh Ioh thei tax, is, to be Impowd.
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