CHAPTER 4
MUNICIPAL TAXATION

SECTION:

3-4-1: Home Rule Municipal Retailers' Occupation Tax

3-4-2: Home Rule Municipal Service Occupation Tax

3-4-3: Municipal Use Tax

3-4-4: Municipal Gas Utility Tax

3-4-4-1: Tax Imposed

3-4-4-2: Definitions

3-4-4-3: Exceptions To Tax

3-4-4-4: Tax Additional To Other Fees

3-4-4-5: Payment Of Tax

3-4-4-6: Tax Paid In Error, Recovery

3-4-4-7: Failure To Make Return, Pay Tax

3-4-5: Automobile Renting Occupation Tax

3-4-6: Automobile Renting Use Tax

3-4-7: Amusement Tax

3-4-7-1: Definitions

3-4-7-2: Tax; Amount

3-4-7-3: Time Of Payment

3-4-7-4: Books And Records; Sale Or Transfer Of Amusement; Notice; Maintenance Of Records; Final Audit

3-4-7-5: Exemptions

3-4-7-6: Reports

3-4-7-7: Penalty

3-4-8: Hotel/Motel Tax

3-4-8-1: General

3-4-8-2: Definitions

3-4-8-3: Tax; Amount

3-4-8-4: Time Of Payment

3-4-8-5: Books And Records; Inspection; Content

3-4-8-6: Reports

3-4-8-7: Collection Of Tax

3-4-8-8: Suspension Of Licenses; Hearing; Appearance

3-4-8-9: Proceeds Of Tax And Fines

3-4-8-10: Penalty

3-4-9: Municipal Electric Utility Tax

3-4-9-1: Definitions

3-4-9-2: Tax Imposed

3-4-9-3: Collection Of Tax

3-4-9-4: Tax Remittance And Return

3-4-9-5: Resales

3-4-9-6: Books And Records

3-4-9-7: Credits And Refunds

3-4-9-8: Failure To Make Return, Pay Tax

3-4-9-9: Action To Recover Amount Due

3-4-10: Food And Beverage Tax

3-4-10-1: General

3-4-10-2: Definitions

3-4-10-3: Tax Imposed

3-4-10-4: Exemptions

3-4-10-5: Collection Of Taxes By Retailer

3-4-10-6: Books And Records; Inspections; Content

3-4-10-7: Filing Of Return

3-4-10-8: Late Payment Penalty

3-4-10-9: Transmittal Of Excess Tax Collection

3-4-10-10: Registration

3-4-10-11: Collection Of Tax

3-4-10-12: Suspension Of Licenses; Hearing; Appearance

3-4-10-13: Proceeds Of Tax And Fines

3-4-10-14: Penalties

3-4-10-15: Severability

3-4-11: Motor Vehicle Fuel Tax

3-4-11-1: General

3-4-11-2: Definitions

3-4-11-3: Tax Imposed

3-4-11-4: Collection Of Tax And Report Transmittal

3-4-11-5: Registration And Maintenance Of Records

3-4-11-6: Sales Presumed Taxable; Burden Of Proof

3-4-11-7: Late Payment Penalty

3-4-11-8: Collection Of Tax

3-4-11-9: Proceeds Of Tax And Fines

3-4-11-10: Penalties

3-4-11-11: Severability

3-4-12:   Cannabis Sales Tax

3-4-12-1: Rate

3-4-12-2: Tax Imposition