Taxation generally

(a) No municipality shall levy any sales, which includes gross receipts or gross proceeds, use, payroll, or income tax other than those authorized by law. (b) No tax on alcoholic beverages shall be levied by a municipality other than those authorized by law. Acts 1971, No. 266, § 4; 1971, No. 537, § 1; A.S.A. 1947, § 19-1045. (a) No municipality shall levy any sales, which includes gross receipts or gross proceeds, use, payroll, or income tax other than those authorized by law. (b) No tax on alcoholic beverages shall be levied by a municipality other than those authorized by law. Acts 1971, No. 266, § 4; 1971, No. 537, § 1; A.S.A. 1947, § 19-1045.