Title 45

The tax levied by this subpart shall be collected by the State Department of Revenue, or by such other collecting entity as the Elmore County Commission may select, at the same time and in the same manner as state sales and use taxes are collected. On or prior to the date the tax…

Each person engaging or continuing in a business subject to the tax levied by this subpart, shall add to the sales price or admission fee and collect from the purchaser or the person paying the admission fee the amount due by the taxpayer because of the sale or admission. It shal…

The tax levied by this subpart shall constitute a debt due Elmore County. The tax, together with any interest and penalties, shall constitute and be secured by a lien upon the property of any person from whom the tax is due or who is required to collect the tax. The Elmore County…

(a) All provisions of the state sales and use tax statutes with respect to the payment, assessment, and collection of the state sales and use tax, making reports, keeping and preserving records, providing for penalties for failure to pay the tax, promulgating rules and regulation…

The collecting agent shall be paid by Elmore County for collecting the tax levied under this subpart in an amount or percentage of total collections as may be agreed upon by the Elmore County Commission. The charge may be deducted each month from the gross revenues from the tax b…

(a) In the event the tax set forth herein receives approval by a majority of the qualified county voters who vote in the referendum described below, the tax shall then be in full force and effect for a period of 10 years from the date of its first collection, after which time per…

The Elmore County Commission shall create a Rainy Day Fund into which a minimum of five percent of the tax collected monthly under this subpart shall be placed. The commission shall place the funds into an interest bearing account and both interest and principal shall accumulate …

(a) In addition to all other taxes, beginning September 1, 2025, there is levied a county sales and use tax as provided by this section. (b) The Revenue Commissioner of Elmore County shall calculate the rates for the tax levied by this section using the formulas in subsection (c)…

(a) There is created the Enhance Elmore Fund in the county treasury. The proceeds deposited into this fund shall be appropriated as provided by law. (b) The county commission shall produce an annual report that includes a detailed listing of all monies deposited into the fund and…

When used in this subpart, unless the context plainly indicates otherwise, the following words and phrases shall have the meanings respectively ascribed to them by this section: (1) DEPARTMENT. The State Department of Revenue. (2) PERSON. Any individual, firm, partnership, corpor…

There is hereby levied, in addition to all other taxes imposed by law, an excise and privilege tax on every person severing clay, sand, and gravel within Elmore County. The tax shall be paid to the Department of Revenue at the rate of one cent ($.01) per ton by every producer who…

Every producer shall within 20 days after the end of each calendar month, whether or not he or she shall have severed or sold any clay, sand, and gravel during that month, file with the Department of Revenue a report which shall set forth, in a form prescribed by the department, …

Purchaser and transporters of clay, sand, and gravel severed in Elmore County shall file a report with the Department of Revenue, on forms prescribed by the department, within 20 days after the end of each calendar month in which such purchaser or transporter purchased or transpo…

The tax imposed by this subpart shall constitute a debt due Elmore County and may be collected by civil suit, in addition to all other methods provided by law. The tax, together with interest thereon, shall constitute and be secured by a lien upon the property of any person from …

The State Department of Revenue shall charge Elmore County for collecting the county tax levied herein, an amount or percentage of total collections not to exceed 10 percent of the total amount of tax collected hereunder. Such charge for collecting the tax for the county may be d…

The Elmore County Treasurer shall deposit the net proceeds of the clay, sand, and gravel tax collected hereunder during the preceding month to the account of the Elmore County General Fund. (Acts 1978, No. 843, p. 1262, §6; Act 82-665, 1st Sp. Sess., p. 82, §7.)

Repealed by Act 2023-87, effective May 2, 2023. In addition to all other taxes imposed by law, the Elmore County Commission may levy a privilege or license tax in the amount prescribed in this section against every person within the county engaging in the business of renting or f…

Repealed by Act 2023-87, effective May 2, 2023. (a) There are exempted from the tax levied by this part and from the computation of the amount of the tax levied or payable all of the following: Charges for property sold or services furnished which are required to be included in t…

Repealed by Act 2023-87, effective May 2, 2023. (a) The tax levied by this part, except as otherwise provided, shall be due and payable to Elmore County on or before the 20th day of the month next succeeding the month in which the tax accrues. Notwithstanding any provision of thi…

Repealed by Act 2023-87, effective May 2, 2023. All provisions of the state lodging tax statutes with respect to payment, assessment, and collection of the state lodging tax, making of reports and keeping and preserving records, interest after due date of tax, or otherwise; the a…

Repealed by Act 2023-87, effective May 2, 2023. The county shall contract with an agent for collection of the tax and the agent may deduct from the proceeds of the tax levied an amount equal to the contracted amount for the collections, provided the charge does not exceed five pe…

Repealed by Act 2023-87, effective May 2, 2023. (a) Except as otherwise provided in this part, the balance of the proceeds from the tax levied by this part shall be deposited into the Elmore County Lodging Fund. The net proceeds from the tax collected outside of the municipalitie…

Repealed by Act 2023-87, effective May 2, 2023. This part shall not be applied in a manner to violate the Commerce Clause of the United States Constitution. If a provision of this part is held invalid, the invalidity shall not affect the remaining provisions of this part. (Act 20…

(a) In Elmore County, in addition to all other taxes imposed by law, there is levied a privilege or license tax in the amount prescribed in this section against every person within the county engaging in the business of renting or furnishing a room or rooms, lodging, or accommoda…

(a) There are exempted from the tax levied by this subpart and from the computation of the amount of the tax levied or payable both of the following: (1) Charges for property sold or services furnished which are required to be included in the tax levied by the state sales tax act…

(a) The tax levied by this subpart, except as otherwise provided, shall be due and payable to Elmore County on or before the 20th day of the month next succeeding the month in which the tax accrues. On or before the 20th day of each month, every person on whom the tax is levied b…

(a) All of the following apply to the levied tax: (1) All provisions of the state lodging tax statutes with respect to payment, assessment, and collection of the state lodging tax. (2) Making of reports and keeping and preserving records, interest after due date of tax, or otherw…

The county may contract with an agent for collection of the tax and the agent may deduct from the proceeds of the tax levied an amount equal to the contracted amount for the collections, provided the charge does not exceed five percent of the total amount of tax collected. Follow…

(a) Except as otherwise provided in this subpart, the balance of the proceeds from the tax levied by this subpart shall be deposited into the Elmore County Lodging Fund. The net proceeds from the tax collected outside of the municipalities shall be used by the county for economic…

It is the intent of the Legislature that this subpart be construed as retroactive and curative, and the levying and collection of taxes pursuant to subpart 1 are hereby ratified, approved, validated, and confirmed. To the extent that any amount of taxes authorized by this subpart…

(a) In addition to all other taxes, beginning September 1, 2025, there is levied a privilege tax, to be called a rental tax, on each person leasing or renting tangible personal property as provided by this section. (b) The Revenue Commissioner of Elmore County shall calculate the…