CHAPTER 35:  TAXATION, FUNDS, AND FINANCES
Section
Miscellaneous Provisions
   35.001   Safekeeping and deposit of monies received
   35.002   Safe deposit boxes; use; access
   35.003   Negotiability of checks
   35.004   Official depository of funds
Funds
   35.015   Interest or other income on investments shall accrue only to the benefit of the entity that generated the investment funds
   35.016   Computer Fund
   35.017   Enforcement and Education Fund
   35.018   Law Enforcement Trust Fund
   35.019   Municipal Swimming Pool Fund
   35.020   Cemetery Land Acquisition Fund
   35.021   Cemetery Endowment Fund
   35.022   Federal General Revenue Sharing Trust Fund
   35.023   Fire Insurance Trust Fund
Hotel/Motel Tax
   35.035   Imposition of tax
   35.036   Transient guest to pay tax
   35.037   Refund of illegal or erroneous payments
   35.038   Required records; inspection and destruction
   35.039   Returns required
   35.040   Liability, assessment, and petition for reassessment; penalties
   35.041   Four-year limitation for assessments; exceptions
   35.042   Tax paid by transient guest; false evidence of tax-exempt status
   35.043   Vendor to collect tax; prohibition against rebates
   35.044   Reports filed; fraudulent reports
   35.045   Personal liability of corporate officers or employees
   35.046   Definitions
Community Reinvestment Area
   35.060   Community reinvestment area (CRA) designated
   35.061   Identification of CRA
   35.062   All properties in CRA eligible
   35.063   Tax exemption
   35.064   Application fee, monitoring fee for commercial and industrial projects
   35.065   Housing Officer designated
   35.066   CRA Housing Council; Tax Incentive Review Council
   35.067   Reevaluation of CRA
   35.068   Annual inspections
Road and Water Impact Fees
   35.080   Establishment; title
   35.081   Purpose and authority
   35.082   Definitions
   35.083   Interpretation
   35.084   Development required to pay impact fee
   35.085   Site impact analysis
   35.086   Payment of the impact fee
   35.087   Recapture and other agreements authorized
   35.088   Impact fee schedule
   35.089   Individual assessment of impact fees
   35.090   Credits
   35.091   Establishment of impact fee use districts
   35.092   Use of funds collected
   35.093   Refunds
   35.094   Formula factors to be reassessed every two years
Income Tax
   35.125   Title and citations
   35.126   Construction of language; definitions
   35.127   Income tax levy
   35.128   Collection at source
   35.129   Tax filing provisions
   35.130   Declarations
   35.131   Administration and enforcement
   35.132   Department of Taxation
   35.133   Board of Income Tax Appeal; representation
   35.134   Penalties and violations
   35.135   Confidentiality
   35.136   Effective date
   35.137   Rules and Regulations for income tax, under authority of Ordinance 32-72, adopted
   35.999   Penalty
   Appendix A: CRA Map
Editor’s note:
   Ordinance 33-01, the income tax ordinance, codified hereinbelow in §§ 35.125 through 35.136, references and amends Ordinance 37-68 and Ordinance 32-72. The following ordinances, enacted prior to Ordinance 33-01 that amended Ordinance 37-68 and Ordinance 32-72, are: Ord. 47-71, passed 11-15-1971 Ord. 24-80, passed 5-20-1980; Ord. 47-80, passed 12-2-1980; Ord. 33-81, passed 8-18-1981; Ord. 57-81, passed 12-29-1981; Ord. 4-82, passed 2-16-1982; Ord. 85-24, passed 11-19-1985; Ord. 24-87, passed 6-16-1987; Ord. 32-87, passed 7-7-1987; Ord. 41-87, passed 9-1-1987; Ord. 88-2, passed 2-2-1988; Ord. 3-91, passed 2-5-1991; Ord. 23-95, passed 8-21-1995; Ord. 39-95, passed 12-4-1995; Ord. 11-97, passed 2-17-1997; Ord. 33-97, passed - -[1997]; Ord. 08-99, passed 4-19-1999; Ord. 34-00, passed 12-18-2000.