Section
Income Tax
33.01 Authority to levy tax; purpose of tax
33.02 Definitions
33.03 Imposition of tax
33.04 Collection at source
33.05 Annual return; filing
33.06 Credit for tax paid to other municipalities
33.07 Estimated taxes
33.08 Rounding of amounts
33.09 Requests for refunds
33.10 Second municipality imposing tax after time period allowed for refund
33.11 Amended returns
33.12 Limitations
33.13 Audits
33.14 Service of assessments
33.15 Administration of claims
33.16 Tax information confidential
33.17 Fraud
33.18 Interest and penalties
33.19 Authority of Tax Administrator; verification of information
33.20 Request for opinion of the Tax Administrator
33.21 Board of Tax Review
33.22 Authority to create rules and regulations
33.23 Savings clause
33.24 Collection of tax after termination of subchapter
33.25 Adoption of RITA rules and regulations
Transient Occupancy Tax
33.40 Definitions
33.41 Rate of tax
33.42 Exceptions
33.43 Tax to be separately stated and charged
33.44 Registration
33.45 Reporting and remitting
33.46 Penalties and interest
33.47 Failure to collect and report tax; determination of Director
33.48 Appeal
33.49 Records
33.50 Refunds
33.51 Actions to collect
33.52 Money received; where credited
33.99 Penalty