Levy of use tax in counties having sales tax

In all counties which prior to December 1, 1981, have adopted a local sales tax under the provisions of §§ 26-74-301 - 26-74-314 , there is also levied a local compensating tax, which in all respects shall be administered and enforced in accordance with the provisions of §§ 26-74-301 - 26-74-314 and the ordinance levying the local sales tax. Acts 1981 (1st Ex. Sess.), No. 26, § 17; A.S.A. 1947, § 17-2037. In all counties which prior to December 1, 1981, have adopted a local sales tax under the provisions of §§ 26-74-301 - 26-74-314 , there is also levied a local compensating tax, which in all respects shall be administered and enforced in accordance with the provisions of §§ 26-74-301 - 26-74-314 and the ordinance levying the local sales tax. Acts 1981 (1st Ex. Sess.), No. 26, § 17; A.S.A. 1947, § 17-2037.