US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 26
                               COUNTY SALES TAX
    63-2601.  LEGISLATIVE FINDINGS. [EFFECTIVE UNTIL DECEMBER 31, 2009] The
legislature hereby finds that the increase in growth of the population of
certain counties and the influx of great numbers of people traveling to those
counties for sport, recreation and business have created a drain on the
county infrastructure that is borne to an inequitable degree by the property
owners of those counties. The legislature finds that it is both equitable and
desirable to shift this tax burden in part from the property owners of the
county to those visitors partaking of the services of the county. The
legislature also finds that this objective must be subject to the approval and
supervision of the voters of the county both through their elected officials
and through direct input at the ballot box.