Section
Sales Tax
38.01 Citation and codification
38.02 Definitions
38.03 Purpose of revenues
38.04 Classification of taxpayers
38.05 Subsisting state permits
38.06 Tax rate; sales subject to tax
38.07 Purpose for tax
38.08 Exemptions
38.09 Payment of tax; brackets
38.10 Taxes due; returns and records
38.11 Vendor's duty to collect tax
38.12 Returns and remittances; discounts
38.13 Interest and penalties; delinquency; waiver
38.14 Tax constitutes debt
38.15 Erroneous payments; claim for refund
38.16 Fraudulent returns
38.17 Records confidential
Utility and Telephone Tax
38.30 Utility tax levied; exceptions
38.31 Payment
38.32 Tax lien
38.33 Failure or refusal to pay
38.34 Telephone inspection fee levied
38.35 Fee in lieu of other concessions
38.36 Voice over Internet fees
Use Tax
38.45 Excise tax on storage, use and the like
38.46 Exemptions
38.47 Payments; returns
38.48 Tax constitutes debt
38.49 Collection
38.50 Revoking permits
38.51 Remunerative deductions
38.52 Interest and penalties; delinquency; waiver
38.53 Erroneous payments; claim for refund
38.54 Fraudulent returns
38.55 Records confidential
38.56 Definitions
38.57 Tax Collector
38.58 Classification of taxpayers
38.59 Subsisting state permits
38.60 Purposes of revenues
Hotel/Motel Tax
38.61 Citation
38.62 Definitions
38.63 Levied; rate of levy; rooms provided free of charge subject to tax
38.64 Exemptions; acknowledgment required; records required
38.65 Tax to be separately designated on bills
38.66 Operator responsible for collection
38.67 Certificates of registration
38.68 Records required
38.69 Report
38.70 Payment of tax
38.71 Delinquent taxes
38.72 Interest and penalties on unpaid taxes
38.73 Bond required
38.74 Assessment and determination of tax
38.75 Refunds and/or credits
38.76 Notices
38.77 Remedies exclusive
38.78 Failure to file; submitting fraudulent reports; failure to post a bond; penalties and liens
38.79 Operator’s discount
38.80 Records confidential
38.81 Use of hotel tax funds
38.82 General powers of Director
38.83 Amendments
38.84 Provisions cumulative