(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) rounded to the nearest tenth percent and shall publish notice of the rates by August 1, 2025. (c)(1) a. The rate for each incorporated area of the county, including any police jurisdiction, shall be equal to the difference of the following: 1. Nine and one-half percent; LESS 2. The lesser of the following: (i) The general retail state sales tax rate levied pursuant to Section 40-23-2(1); or (ii) Four percent; LESS 3. The lesser of the following: (i) The general county sales tax rate levied pursuant to Section 40-12-4; or (ii) One percent; LESS 4. The general retail sales tax rate levied by a municipality in the incorporated area or police jurisdiction. b. If the calculation from paragraph a. results in a negative number, no county sales or use tax shall be levied by this section in that area. (2) The rate for unincorporated areas of the county, not to include any police jurisdiction, shall be an amount equal to the greater of: a. Four and one-half percent; or b. The difference of the following: 1. Nine and one-half percent; LESS 2. The lesser of the following: (i) The general retail state sales tax rate levied pursuant to Section 40-23-2(1); or (ii) Four percent; LESS 3. The lesser of the following: (i) The general county sales tax rate levied pursuant to Section 40-12-4; or (ii) One percent. (d) Upon any change in rates referenced in subsection (c) that are used to calculate the county sales and use tax rate, the revenue commissioner shall recalculate the county sales and use tax rates in subsection (c) and publish notice of the new rate adjustment. (e) The county commission shall certify by resolution the county sales and use tax rates levied by this section, including any recalculations provided by subsection (d). (f) As used in this subpart, “sales and use tax” means the same type of tax imposed by Section 40-23-2(1). This tax shall apply to the same persons and sales to which that subdivision applies. (g) Machinery and equipment subject to the sales tax levied by Section 40-23-37 shall be exempt from the tax levied by this section. (h)(1) The proceeds of this tax shall be deposited into the Enhance Elmore Fund. (2) The county commission shall appropriate the proceeds of this tax as follows: a. Ninety percent for infrastructure. b. Ten percent for economic development.
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