CHAPTER 37: TAXATION AND FINANCE

Section

General Provisions

   37.001   Official depositories for corporate funds

Expenditures

   37.015   Town Clerk and Town Administrator authority

   37.016   Checks to be signed by Mayor or Vice Mayor and to be countersigned

   37.017   Expenditures subject to approval

   37.018   Purchasing

   37.019   Audit each fiscal year

Annual Budget

   37.030   Fiscal year

   37.031   Presentation of annual budget

   37.032   Preparation of annual budget

   37.033   Consideration by Board

   37.034   Adoption

   37.035   Administration of budget

   37.036   Other amendments

Real Property Taxes

   37.050   When due and payable

   37.051   When delinquent; penalty and interest

   37.052   Tax rate

   37.053   Senior Citizens Real Property Tax Freeze Act

   37.054   Municipal school system funding

Business Taxes

   37.065   Tax levies

   37.066   Tax rates

   37.067   License required

Wholesale Beer Tax

   37.080   To be collected

Capital Investment Plan

   37.090   Preparation of Plan

   37.091   Purpose and presentation of Capital Investment Plan

   37.092   [Reserved]

   37.093   Consideration and adoption by Board

Historic Preservation Tax

   37.105   Title

   37.106   Purpose and findings

   37.107   Authority

   37.108   Definitions

   37.109   Tax rate

   37.110   Issuance of building permit and certificate of occupancy; prohibition

   37.111   Collection of tax

   37.112   Use and segregation of tax funds

   37.113   Amendments

   37.114   Exemptions

   37.115   Appeals and protests

   37.116   Additional authority

   37.117   Effect on other authority

Fire Protection Fee

   37.130   Title

   37.131   Purpose and findings

   37.132   Authority

   37.133   Definitions

   37.134   Issuance of building permit and certificate of occupancy

   37.135   Collection of fire fee

   37.136   Computation of fire facilities fee

   37.137   Use of funds

   37.138   Amendments

   37.139   Exemptions

   37.140   Appeals and protests

Hotel/Motel Occupancy Tax

   37.155   Definitions

   37.156   Levy of occupancy tax

   37.157   Collection by operator; inclusion in rate

   37.158   Remittance of tax by operator

   37.159   Collection of tax

   37.160   Disclosure of tax

   37.161   Failure of operator to collect tax

   37.162   Rules and regulations; reports; records

   37.163   Allocation of funds

   37.164   Applicability

Cross-reference:

   Charter, Articles IX and X

   Building Development Privilege Tax, see § 150.031