Section
General Provisions
35.01 Mayor's authority at county delinquent tax sales
35.02 Reserved
35.03 Fire protection tax
35.04 Levee maintenance tax
35.05 Park tax
35.06 General corporate tax
35.07 Municipal use tax
Non-Home Rule Municipal Retailers' Occupation Tax and Non-Home Rule Municipal Service Occupation Tax
35.20 Levied; amount
35.21 Collection and enforcement
35.22 Use of tax revenue collected
Municipal Utility Tax
35.50 Definitions
35.51 Levied; amount
35.52 Exemptions
35.53 Additional taxes
35.54 Collection
35.55 Reports to municipality
35.56 Credit for erroneous payment
35.57 Statute of limitations
35.58 Violation and penalty
Foreign Fire Insurance Companies
35.70 Tax levied; amount
35.71 Agents to render accounts, pay tax
35.72 Unlawful to do business if in default
35.73 Use of proceeds
35.74 Violations
Hotel Occupancy Tax
35.80 Definitions
35.81 Tax; incidence; payment; collection
35.82 Certificate of registration; bond
35.83 Books and records; inspections; contents
35.84 Reporting; transmittal; delinquency; penalty
35.85 Suspension or revocation of licenses for failure to pay tax; hearing
35.86 Notice of noncompliance
35.87 Proceeds
35.88 Exemption
35.89 Acts of agent or employee
35.90 Penalties
35.91 Preparation; service of citations
Municipal Amusement Tax
35.95 Title
35.96 Definitions
35.97 License
35.98 Tax imposed
35.99 Collection, payment and accounting of tax
35.100 Reporting; transmittal; delinquency; penalty
35.101 Violation; penalty
35.102 Enforcement
35.103 Suspension of licenses
Places of Eating Tax
35.110 Definitions
35.111 Tax imposed
35.112 Books and records; inspection; contents
35.113 Collection, payment and accounting of places for eating tax
35.114 Reporting; transmittal; delinquency; penalty
35.115 Violation; penalty
35.116 Registration
35.117 Enforcement
35.118 Suspension of licenses
Locally Imposed and Administered Tax Rights and Responsibility
35.130 Scope
35.131 Definitions
35.132 Notices
35.133 Late payment
35.134 Payment
35.135 Certain credits and refunds
35.136 Audit procedure
35.137 Appeal
35.138 Hearing
35.139 Interest and penalties
35.140 Abatement
35.141 Installment contracts
35.142 Statute of limitations
35.143 Voluntary disclosure
35.144 Publication of tax ordinances
35.145 Internal review
35.146 Application
Municipal Cannabis Retailers’ Occupation Tax
35.150 Tax imposed; rate
35.151 Collection of tax by retailers
Cross-reference:
Tax on telecommunications, see § 116.03