CHAPTER 40:  TAXATION
Section
Motor Vehicle Rental Tax
   40.01   Definitions
   40.02   License fee for rental of motor vehicles
   40.03   Collection of license fee
   40.04   Certain revenues exempted from license fee
   40.05   Right of county to review books
   40.06   Failure to remit and pay; interest charges
   40.07   Allocation of funds
Transient Room Tax
   40.15   Definition
   40.16   Transient room tax imposed and levied
   40.17   Special transient room tax imposed and levied
   40.18   Tax return to be filed monthly; payment of tax
   40.19   Interest on delinquent taxes
   40.20   Businesses liable for all taxes, penalties and interest
   40.21   Disposition of funds
   40.22   Commission to act as agent for Center Corporation in all matters relating to collection and enforcement
   40.23   Treasurer to furnish reports required by Fiscal Court
   40.24   Center Corporation to furnish copy of its annual budget
   40.25   Information confidential; exception
   40.26   Treasurer authorized to examine books, papers and records of those subject to tax
Bank Deposits Franchise Tax
   40.50   Authority
   40.51   Definitions
   40.52   Rate of franchise tax
   40.53   Administration
   40.54   Due date; penalties; liens
   40.55   Records
 
   40.99   Penalty