Section
Locally Imposed and Administered Tax
Rights and Responsibilities
Rights and Responsibilities
37.001 Title
37.002 Scope
37.003 Definitions
37.004 Notices
37.005 Late payment
37.006 Payment
37.007 Certain credits and refunds
37.008 Audit procedure
37.009 Appeal
37.010 Hearing
37.011 Interest and penalties
37.012 Abatement
37.013 Installment contracts
37.014 Statute of limitations
37.015 Voluntary disclosure
37.016 Publication of tax ordinances
37.017 Internal review procedure
37.018 Application
37.019 Effective date
Municipal Service Occupation Tax
37.030 Service occupation tax established
37.031 Filing of tax report
37.032 Payment of tax
37.033 Copy of tax law to State Department of Revenue
Municipal Retailers’ Occupation Tax
37.045 Retailers’ occupation tax established
37.046 Filing of tax report
37.047 Payment of tax
37.048 Copy of tax law to State Department of Revenue
37.049 Publication of tax law
Municipal Cannabis Retailers’ Occupation Tax
37.060 Tax imposed
37.061 Tax collection
37.062 Records
37.063 Cannabis license
37.064 Effective date
Utility Tax
37.075 Definitions
37.076 Tax imposed
37.077 Persons not subject to utility tax
37.078 Tax in addition to payment of money
37.079 Tax based on gross receipts
37.080 Filing of return; payment of tax
37.081 Overpayments
37.082 Action to recover tax due; time limit
Fire Insurance Tax
37.095 Tax on fire insurance companies
37.096 Agent to render account
37.097 Agents pay tax
37.098 Unlawful to do business if in default
37.099 Proceeds for benefit of Fire Department; Treasurer’s bond
Special Assessments
37.110 City Treasurer to make pro-rata payment on bonds and vouchers
37.111 Date of payment
37.112 Mayor to appoint special agent
37.113 Quit claim deed
Local Motor Fuel Tax
37.125 Imposition of tax
37.999 Penalty