To impose a gross receipts tax pursuant to § 10-52B-1 , the governing body of a county shall adopt an ordinance pursuant to chapter 7-18A . The ordinance must specify the governing body will provide property tax relief on the county property tax levy to all property classified as owner-occupied, as defined in § 10-13-39 , in the county and must direct the creation of the property tax reduction fund to be administered in accordance with this chapter.
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