7-1-112 . Powers requiring delegation. A local government with self-government powers is prohibited the exercise of the following powers unless the power is specifically delegated by law: (1) the power to authorize a tax on income or the sale of goods or services, except that, subject to 15-10-420 , this section may not be construed to limit the authority of a local government to levy any other tax or establish the rate of any other tax; (2) the power to regulate private activity beyond its geographic limits; (3) the power to impose a duty on another unit of local government, except that nothing in this limitation affects the right of a self-government unit to enter into and enforce an agreement on interlocal cooperation; (4) the power to exercise any judicial function, except as an incident to the exercise of an independent self-government administrative power; (5) the power to regulate any form of gambling, lotteries, or gift enterprises.
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