§ 32.121 GENERAL PROVISIONS.

   This chapter hereby adopts by reference all definitions, exemptions and deductions contained in the Gross Receipts and Compensating Tax Act as it now exists or as it maybe amended.

(Ord. 2014-05, passed 7-16-2014)

§ 32.122 SPECIFIC EXEMPTIONS.

   No county hold harmless gross receipts tax shall be imposed on the gross receipts arising from:

   (A)   Transporting persons or property for hire by railroad, motor vehicle, air transportation or any other means from one point within the county to another point outside the county; and/or

   (B)   Direct broadcast satellite services.

(Ord. 2014-05, passed 7-16-2014)

§ 32.123 DEDICATION.

   Revenue from the county hold harmless gross receipts tax will be used for the following purpose(s): all statutorily permitted uses.

(Ord. 2014-05, passed 7-16-2014)

§ 32.124 EFFECTIVE DATE.

   The effective date of the county hold harmless gross receipts tax shall be either January 1 or July l, whichever date occurs first after the expiration of 3 months from the date this chapter is adopted.

(Ord. 2014-05, passed 7-16-2014)