CHAPTER 44
TAXATION

ARTICLE I.
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.

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.

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.

Sec. 44-33.1.   Levy of tax; amount.

ARTICLE V.
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.

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.

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.

Sec. 44-57.   Taxation of tangible personal property in transit.