A. A board of supervisors may not levy or assess any new taxes or fees or increase existing taxes or fees pursuant to statute on a business without complying with this section.

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B. A board that proposes to levy or assess a tax or fee shall:

1. If the imposition of the proposed tax or fee is a new charge, provide written notice of the proposed charge on the home page of the county’s website at least sixty days before the date the proposed new tax or fee is approved or disapproved by the board.

2. If the board proposes to increase the rate of an existing tax or fee on a business, provide written notice of the proposed increase on the home page of the county’s website at least sixty days before the date the proposed new rate is approved or disapproved by the board.

C. A board shall demonstrate that the taxes or fees are imposed pursuant to statute.

D. This section does not apply to any fee adopted pursuant to section 11-1102 or any tax adopted pursuant to section 42-17107 or 48-254.