ARTICLE 4: MUNICIPAL UTILITY TAX

Section

   5-4-1   Definitions

   5-4-2   Tax imposed

   5-4-3   Businesses excluded from tax

   5-4-4   To be in addition to street use tax

   5-4-5   Tax remittance and return

   5-4-6   Overpayment of tax

   5-4-7   Limitation on actions to recover tax due

   5-4-8   Collection of tax

   5-4-9   Resales

   5-4-10   Books and records

Cross-reference:

   Municipal Gas Use Tax, see Ch. 5, Art. 12