Section
Municipal Retailers' and Service Occupation Taxes
35.001 Retailers' occupation tax imposed
35.002 Service occupation tax imposed
35.003 Report
35.004 Payment to state
35.005 Collection by state
Municipal Utility Tax
35.025 Definitions
35.026 Imposition of tax
35.027 Exemptions
35.028 Tax not in lieu of other taxes
35.029 Returns
35.030 Erroneous payments
35.031 Unpaid taxes not to be recoverable after three years
Municipal Leasing Occupation Tax
35.040 Imposition of tax
35.041 Returns required
35.042 Payment of tax
Municipal Automobile Renting Occupation Tax
35.050 Imposition of tax
35.051 Reports required
35.052 Payment
Automobile Renting Use Tax
35.065 Imposition of tax
35.066 Responsibility for payment
35.067 Payment
Police Protection Tax
35.080 Imposition of tax
Fire Protection Tax
35.090 Imposition of tax
Office of Emergency Management Tax
35.095 Appropriation; levy of taxes
Real Estate Transfer Tax
35.110 Definitions
35.111 Imposition of tax
35.112 Primary liability for tax
35.113 Declaration forms
35.114 Deeds
35.115 Exempt transactions
35.116 Exemptions
35.117 Revenue stamps required
35.118 Real estate transfer declaration; filing
35.119 Transfer in trust
35.120 Lien created; enforcement
35.121 Enforcement; suit for collection
35.122 Interest and penalties
35.123 Proceeds of tax
Investment of Public Funds
35.135 Definition
35.136 Authorized investments
35.137 Investment policy
35.138 Designation of payee
35.139 Safekeeping and disposition of securities
35.140 Investments or deposits with or in minority owned financial institutions
Locally Imposed and Administered Tax Rights and Responsibilities
35.155 Title; scope
35.156 Definitions
35.157 Notices
35.158 Late payment; payment
35.159 Certain credits and refunds
35.160 Audit procedure
35.161 Appeal
35.162 Hearing
35.163 Interest and penalties
35.164 Abatement
35.165 Installment contracts
35.166 Statute of limitations
35.167 Voluntary disclosure
35.168 Publication of tax ordinances
35.169 Internal review procedure
Fixed Asset Policy
35.180 Fixed assets
35.181 Depreciation
35.182 Recording fixed assets
35.183 End of calendar fiscal year
Interested Parties Registry
35.195 Interested parties registry
Self-Storage Facility Accommodations Tax
35.205 Self-storage facility accommodations tax imposed
35.206 Definition
35.207 Tax to be borne by tenant
35.208 Self-storage facility to secure tax from tenant
35.209 Tax return to be filed
35.210 Records to be kept
35.211 Suspension/revocation of license
35.212 Proceeds payable to Village Treasury
Tax on Sale of Tobacco Products
35.220 Tax imposed
35.221 Collection of tax
35.222 Late payment penalty
35.223 Revocation of license
Tax on Sale of Alcoholic Beverages
35.230 Tax imposed
35.231 Collection of tax
35.232 Maintenance of records
35.233 Late payment penalty
35.234 Revocation of license
Local Diesel Fuel Tax
35.240 Definitions
35.241 Tax imposed
35.242 Collection of tax
35.243 Maintenance of records
35.244 Late payment penalty
35.245 Penalty for violation
35.246 License suspension, revocation
Recreational Cannabis Excise Tax
35.250 Definitions
35.251 Levy of recreational cannabis excise tax
Push-Tax on the Operation of Video Gaming Terminals
35.260 Applicability of provisions
35.261 Definitions
35.262 Amusement tax imposed
35.263 Tax additional
35.264 Registration
35.265 Collection, payment, and accounting
35.266 Rules and regulations; authorized
35.999 Penalty
Cross-reference:
Foreign Fire Insurance Tax Board, see §§ 32.145 et seq.
Licensing for sale of tobacco products, see §§ 116.100 et seq.