195.01 Definitions
195.02 Tax Levied
195.03 Exemptions from Tax
195.04 Collection of Tax, Monthly Reports, Payment of Tax
195.05 Assessments of Tax
195.06 Price to be Marked on Ticket
195.07 Form and Content of Return
195.08 Amended Returns
195.09 Payment of Tax on Filing of Return
195.10 Certificate of Registration Required; Application
195.11 Certificate of Registration for Temporary Amusement
195.12 Authority to Make and Enforce Rules and Regulations
195.13 Receipt and Records of Tax
195.14 Enforcement of Collection
195.15 Effective Date
195.16 Board to Approve Regulations and Hear Appeals; Right to Appeals
195.17 Confidential Nature of Information; Disclosure of Returns, Return Information and Reports
195.18 Interest on Unpaid Tax
195.19 Penalties on Unpaid Tax
195.20 Additional Penalties
195.21 Exceptions to Penalties
195.22 Abatement of Interest and Penalty
195.23 Limitation of Prosecution
195.24 Unpaid Taxes Recoverable as Other Debts
195.25 Claims for Credit or Refund of Tax Paid
195.26 Authority to Determine Amount of Tax Due
195.27 When Taxes by Assessment are Due and Payable
195.28 Investigations
195.29 Authority to Compel Production of Records
195.30 Refusal to Produce Records
195.31 Taxpayer Required to Retain Records
195.32 Declaration of Legislative Intent
195.33 Collection of Tax after Termination of Chapter
195.99 Violations; Penalty
Note: Former Chapter 195 was repealed by Ord. No. 1955-07, § 1, passed 12-3-07, eff. 12-4-07.