ARTICLE I.
IN GENERAL.
IN GENERAL.
Sec. 44-1. Persons required to render; time for rendition.
Sec. 44-2. Fire insurance companies.
Sec. 44-3. Penalties for failure to make timely and correct rendition of certain property.
Sec. 44-4. Prorating of real property taxes - Authority.
Sec. 44-5. Same - At request of owner; notice to owners when proration made on initiative of assessor and collector.
Sec. 44-6. Duty of building inspector.
Sec. 44-7. Assessment rolls to show name of owner and description of property.
Sec. 44-8. Assessment rolls to show total amount of taxes.
Sec. 44-9. Manner of making up original tax assessment sheets not affected.
Sec. 44-10. Assessment of franchises, etc.
Sec. 44-11. Taxes due on adjudication of bankruptcy.
Sec. 44-12. Assessment, etc., of ad valorem taxes in certain contingencies; support of ad valorem bonds during interim period.
Sec. 44-13. Deduction of penalty and interest accruing after bankruptcy.
Sec. 44-14. Taxes due upon assignment for benefit of creditors or receivership.
Sec. 44-15. Collection of taxes upon assignment for benefit of creditors or receivership.
Sec. 44-16. Service charge for verification of taxes on real property.
Sec. 44-17. Historic landmark tax exemptions.
Sec. 44-17.1. Tax certificates.
ARTICLE II.
TAX ON TELECOMMUNICATIONS SERVICES.
TAX ON TELECOMMUNICATIONS SERVICES.
Sec. 44-18. Definitions.
Sec. 44-19. Levy of tax; amount.
Sec. 44-20. Repeal of exemption.
Sec. 44-21. Other obligations not affected by tax.
ARTICLE III.
OCCUPATION TAXES.
OCCUPATION TAXES.
Sec. 44-22. Occupation tax levied.
Sec. 44-23. Collection of tax and issuance of receipt generally.
Sec. 44-24. Countersigning licenses; signing receipts.
Sec. 44-25. Collector’s monthly reports; failure to collect tax or give receipt.
Sec. 44-26. Levy and enforcement of payment.
Sec. 44-27. Payment generally; receipt to constitute license.
Sec. 44-28. Unlawful to pursue occupation without license; prosecution not to affect civil remedy.
Sec. 44-29. Exemption of eleemosynary institutions.
Sec. 44-30. Transfer of license - Authority of licensee.
Sec. 44-31. Same - Effect; only one transfer allowed.
Sec. 44-32. Occupation tax on coin-operated machines.
Sec. 44-33. Reserved.
ARTICLE IV.
BINGO GROSS RECEIPTS TAX.
BINGO GROSS RECEIPTS TAX.
Sec. 44-33.1. Levy of tax; amount.
ARTICLE V.
HOTEL OCCUPANCY TAX.
HOTEL OCCUPANCY TAX.
Sec. 44-34. Definitions.
Sec. 44-35. Levy; amount; disposition of revenue.
Sec. 44-35.1 Exemptions and refunds.
Sec. 44-36. Responsibility for collection, reporting, and payment of tax.
Sec. 44-37. Reports; payments; fees.
Sec. 44-37.1. Tax collection on purchase of a hotel.
Sec. 44-37.2. Convenience charge for certain payments made by credit card.
Sec. 44-38. Rules and regulations.
Sec. 44-39. Penalties.
ARTICLE VI.
SHORT-TERM MOTOR VEHICLE RENTAL TAX.
SHORT-TERM MOTOR VEHICLE RENTAL TAX.
Sec. 44-40. Definitions.
Sec. 44-41. Tax imposed.
Sec. 44-42. Collection of tax.
Sec. 44-43. Reports; payment to the city; fees; records.
Sec. 44-44. Collection procedures on purchase of a motor vehicle rental business.
Sec. 44-45. Use of revenue derived from imposition of tax.
Sec. 44-46. Rules and regulations.
Sec. 44-47. Penalties.
ARTICLE VII.
ADDITIONAL HOTEL OCCUPANCY TAX.
ADDITIONAL HOTEL OCCUPANCY TAX.
Sec. 44-48. Definitions.
Sec. 44-49. Levy of tax; amount; duration.
Sec. 44-50. Use of tax revenue.
Sec. 44-51. Exemptions and refunds.
Sec. 44-52. Responsibility for collection, reporting, and payment of tax; statement of tax purpose required.
Sec. 44-53. Reports; payments; fees.
Sec. 44-54. Tax collection on purchase of a hotel.
Sec. 44-55. Rules and regulations.
Sec. 44-56. Penalties.
ARTICLE VIII.
TAXATION OF TANGIBLE PERSONAL PROPERTY IN TRANSIT.
TAXATION OF TANGIBLE PERSONAL PROPERTY IN TRANSIT.
Sec. 44-57. Taxation of tangible personal property in transit.