A county may levy a local sales and use tax under the rules and according to the procedures prescribed by the Local Government Sales and Use Tax Act (Chapter 105, Subchapter VIII). (1973, c. 822, s. 1.)
§ 153A-152: Repealed by Session Laws 2014-3, s. 12.3(b), effective July 1, 2015.
§ 153A-152.1: Repealed by Session Laws 2014-3, s. 12.3(b), effective July 1, 2015.