CHAPTER 3
MUNICIPAL OCCUPATION AND BUSINESS TAXES
MUNICIPAL OCCUPATION AND BUSINESS TAXES
SECTION:
4-3-1: Municipal Retailers' And Service Occupation Taxes
4-3-2: Municipal Utility Tax
4-3-3: Municipal Leasing Occupation Tax
4-3-4: Municipal Use Tax
4-3-5: Municipal Automobile Renting Use Tax
4-3-6: Municipal Automobile Renting Occupation Tax
4-3-7: Hotel Room Tax
4-3-7-1: Authority
4-3-7-2: Definitions
4-3-7-3: Hotel Use Tax Imposed
4-3-7-4: Records Kept
4-3-7-5: Rules And Regulations
4-3-7-6: Transmittal Of Tax Revenue
4-3-7-7: Collection Of Tax
4-3-7-8: Proceeds Of Taxes
4-3-7-9: Use Of Funds
4-3-7-10: Other Actions Authorized
4-3-8: Food And Beverages Sales Tax
4-3-8-1: Definitions
4-3-8-2: Tax Imposed
4-3-8-3: Sales Tax Returns
4-3-8-4: Use Of Proceeds
4-3-8-5: Books And Records
4-3-8-6: Penalty
4-3-8-7: Violations
4-3-8-8: Additional Remedies For Collection
4-3-9: Gross Receipts Utility Tax
4-3-9-1: Definitions
4-3-9-2: Gas Tax Imposed
4-3-9-3: Exception To Tax
4-3-9-4: Tax In Addition To Other Taxes
4-3-9-5: Reports To City
4-3-9-6: Provision For Overpayment
4-3-9-7: Violation
4-3-10: Electricity Tax
4-3-10-1: Tax Imposed
4-3-10-2: Exceptions
4-3-10-3: Additional Taxes
4-3-10-4: Collection
4-3-10-5: Reports To Municipality
4-3-10-6: Credit For Overpayment
4-3-10-7: Penalty
4-3-10-8: Constitutionality
4-3-11: Municipal Gas Use Tax
4-3-11-1: Short Title
4-3-11-2: Definitions
4-3-11-3: Tax
4-3-11-4: Collection Of Tax By Public Utility
4-3-11-5: Books And Records
4-3-12: Municipal Cannabis Retailer’s Occupation Tax
4-3-12-1: Tax Imposed; Rate
4-3-12-2: Collection Of Tax By Retailers
4-3-12-3: Application Of Tax Proceeds
4-3-12-4: Severability
4-3-12-5: Effective Date