48-13-50.1
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48-13-50.1.
Pursuant
to the authority granted by Article IX, Section II, Paragraph VI of the
Constitution of this state, there are created within this state 159 special
districts. One such district shall exist within the geographical boundaries of
each county, and the territory of each such district shall include all of the
territory within the county except territory located within the boundaries of
any municipality which imposes an excise tax on charges to the public for rooms,
lodgings, and accommodations under this article.