CHAPTER 3-40
OCCUPATION TAXES
Article I. Municipal Retailers
3-40-010   Tax – Imposed.
3-40-020   Tax – Collection.
Article II. Distribution of Gas
3-40-030   Definitions.
3-40-040   Gross receipts tax.
3-40-050   Taxpayer's return – Contents.
3-40-060   Taxpayer's books and records.
3-40-080   Overpayment of tax – Credit.
3-40-120   False oath.
3-40-135   Application of uniform revenue procedures ordinance.
3-40-150   Notice.
Article III. Distribution of Electricity
3-40-160   Definitions.
3-40-170   Gross receipts tax.
3-40-180   Taxpayer's return – Contents.
3-40-190   Taxpayer's books and records.
3-40-210   Franchises.
3-40-220   Overpayment of tax – Credit.
3-40-260   False oath.
3-40-275   Application of uniform revenue procedures ordinance.
3-40-290   Notice.
Article IV. Transmission of Messages by Electricity
3-40-299   Application of tax imposed by Article IV.
3-40-300   Definitions.
3-40-310   Gross receipts tax.
3-40-320   Taxpayer's return – Contents.
3-40-330   Taxpayer's books and records.
3-40-350   Overpayment of tax – Credit.
3-40-390   False oath.
3-40-405   Application of uniform revenue procedures ordinance.
3-40-410   Rules and regulations.
3-40-420   Notice.
Article V. Municipal Service Occupation Tax
3-40-430   Tax imposed.
3-40-440   Consent and authority.
Article VI. Municipal Leasing Occupation Tax
(Reserved)
Article VII. Municipal Hotel Operators' Occupation Tax
3-40-470   Tax imposed.
3-40-480   Consent and authority.
Article VIII. Municipal Automobile Renting Occupation Tax
3-40-490   Tax imposed.
3-40-500   Collection and enforcement.
Article IX. Replacement Vehicle Tax
3-40-510   Tax imposed.
3-40-520   Consent and authority.