7-6-1504. Resort tax -- election required -- procedure -- notice. (1) A resort community or area may not impose or, except as provided in 7-6-1505, amend or repeal a resort tax unless the resort tax question has been approved by a majority of the qualified electors voting on the question.
(2) The resort tax question may be presented to the qualified electors of:
(a) a resort community by a petition of the electors as provided by 7-5-131, 7-5-132, 7-5-134, 7-5-135, and 7-5-137 or by a resolution of the governing body of the resort community; or
(b) a resort area by a resolution of the board of county commissioners, following receipt of a petition of electors as provided in 7-6-1508.
(3) If a resort area is in more than one county, the resort tax question must be presented to and approved by the qualified electors in the resort area of each county.
(4) The petition or resolution referring the taxing question must state:
(a) the rate of the resort tax;
(b) the duration of the resort tax;
(c) the date when the tax becomes effective, which date may not be earlier than 35 days after the election; and
(d) the purposes that may be funded by the resort tax revenue.
(5) On receipt of an adequate petition, the governing body shall hold an election in accordance with Title 13, chapter 1, part 5.
(6) Notice of the election must be accomplished as provided in 13-1-108 and include the information listed in subsection (4) of this section.
(7) The question of the imposition of a resort tax may not be placed before the qualified electors more than once in any fiscal year.