Section
Miscellaneous Taxes
35.001 Municipal gross receipts tax
35.002 Special municipal gross receipts tax
35.003 Municipal capital outlay gross receipts tax
35.004 Municipal infrastructure gross receipts tax
35.005 Municipal environmental services gross receipts tax
35.006 Municipal quality of life gross receipts tax
Lodger’s Tax
35.020 Title
35.021 Purpose
35.022 Definitions
35.023 Imposition of tax
35.024 Licensing
35.025 Exemptions
35.026 Collection of the tax and reporting procedures
35.027 Duties of the vendor
35.028 Refunds and credits
35.029 Confidentiality of return
35.030 Administration of lodger’s tax monies collected
35.031 Use of lodger’s tax monies
35.032 Vendor audit requirements
Supplemental Municipal Gross Receipts Tax
35.050 Title
35.051 Declaration of intent and purpose
35.052 Definitions
35.053 Imposition of tax rate; presumption of taxability
35.054 Deposit of proceeds
35.055 Separately stating the municipal gross receipts tax
35.056 Date payment due
35.057 Exemptions
35.058 Evidence required to entitle persons to deductions
35.059 Suspension of the right to use nontaxable transaction certificate
35.060 Deductions
35.061 Bureau as agent for collection; municipality liable on refunds
35.062 Dedication
35.063 Effective date
Gasoline and Oils Tax
35.075 Definitions
35.076 Levy; rate
35.077 Taxable sales
35.078 Collector
35.079 Monthly remittances and reports of sales
35.080 Gasoline in lieu of licenses
35.081 Use of tax money
35.999 Penalty
Cross-reference:
Business and occupation taxes/registration requirements, see Chapter 111