CHAPTER 24
TAXATION, SPECIAL
TAXATION, SPECIAL
PART 1
REALTY TRANSFER TAX
REALTY TRANSFER TAX
§ 24-101. Imposition of Tax
§ 24-102. Administration
§ 24-103. Interest
PART 2
BUSINESS PRIVILEGE TAX
BUSINESS PRIVILEGE TAX
§ 24-201. Short Title
§ 24-202. Definitions
§ 24-203. Levying of Tax
§ 24-204. Returns
§ 24-205. License
§ 24-206. Posting
§ 24-207. Penalty
§ 24-208. Continuing Offense
§ 24-209. Duties of the Tax Administrator
§ 24-210. Confidential Nature of Returns, Etc.
§ 24-211. Suit on Collection and Penalty
PART 3
EARNED INCOME AND NET PROFITS TAX
EARNED INCOME AND NET PROFITS TAX
§ 24-301. Incorporation by Reference
§ 24-302. Definitions
§ 24-303. Imposition of Tax
§ 24-304. Administration; Powers and Duties of Officer
§ 24-305. Exemptions and Credits
§ 24-306. Effective Date
PART 4
LOCAL SERVICES TAX
LOCAL SERVICES TAX
§ 24-401. Title
§ 24-402. Definitions
§ 24-403. Imposition of Tax
§ 24-404. Exemptions
§ 24-405. Collection of the Tax
§ 24-406. Tax Collector
§ 24-407. Powers of Tax Collector
§ 24-408. Interest, Penalties, Costs and Attorney Fees
§ 24-409. Violations of the Part
PART 5
SENIOR CITIZEN EXEMPTION
SENIOR CITIZEN EXEMPTION
§ 24-501. Definitions
§ 24-502. Limitation of Assessment for Eligible Taxpayers
§ 24-503. Participation in Limitation of Tax Assessment Program
§ 24-504. Rules and Regulations
PART 6
LOCAL TAXPAYERS BILL OF RIGHTS
LOCAL TAXPAYERS BILL OF RIGHTS
§ 24-601. Provisions
§ 24-602. Disclosure Statement
§ 24-603. Appeals Procedures
§ 24-604. Hearing Officer
§ 24-605. Taxpayer Rights Coordinator
§ 24-606. Fee
PART 7
AMUSEMENT TAX
AMUSEMENT TAX
§ 24-701. Short Title
§ 24-702. Rules of Construction
§ 24-703. Definitions
§ 24-704. License Required
§ 24-705. Application for License
§ 24-706. Persons Ineligible for Licenses
§ 24-707. Conditions for Insurance
§ 24-708. Construction of Provisions
§ 24-709. License Fees
§ 24-710. Issuance and Display
§ 24-711. Revocation, Debarment and Contraband Declaration.
§ 24-712. Revocation, Debarment and Contraband Declaration
§ 24-713. Violations and Penalties