7-6-1508. Establishment of resort area -- taxing authority -- approval by qualified electorate.
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/mt/title-7/chapter-6/part-15/7-6-1508·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
7-6-1508 . Establishment of resort area -- taxing authority -- approval by qualified electorate.
(1)The establishment of a resort area for the purpose of imposing a resort tax may be initiated by a written petition to the board of county commissioners of the county in which the area is located. The petition must contain a description of the proposed resort area and must be signed by at least 15% of the qualified electors of the proposed resort area.
(2)The petition must include a proposal to impose a resort tax within the proposed resort area, including the rate, duration, effective date, and purpose of the tax as provided in 7-6-1504 .
(3)Upon receiving a petition to establish a resort area, the board of county commissioners shall present the question to the qualified electors of the proposed resort area as provided in 7-6-1504 .