Section
Rental Motor Vehicle License Fee
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