Section
Taxation In General
35.001 Home rule municipal retailers’ and service occupation tax exempting certain food and drugs
35.002 Municipal automobile renting occupation tax
35.003 Municipal use tax
35.004 Municipal Cannabis Retailers’ Occupation Tax
Hotel or Motel Occupancy Tax
35.015 Definitions
35.016 Levied; exceptions
35.017 Responsibility for payment
35.018 Responsibility for collection
35.019 Time of collection; invoice
35.020 Books and records
35.021 Tax return filing
35.022 Collection
Motor Fuel Tax
35.035 Title
35.036 Definitions
35.037 Tax imposed
35.038 Tax and report transmittal
35.039 Records; inspection
35.040 City Gas Tax Fund
35.041 Effective date
Locally Imposed and Administered Tax Rights and Responsibility
35.065 Scope
35.066 Definitions
35.067 Notices
35.068 Late payment
35.069 Payment
35.070 Certain credits and refunds
35.071 Audit procedure
35.072 Appeal
35.073 Hearing
35.074 Interest and penalties
35.075 Abatement
35.076 Installment contracts
35.077 Statute of limitations
35.078 Voluntary disclosure
35.079 Publication of tax ordinances
35.080 Internal review
35.081 Application
Prepared Food and Liquor Tax
35.095 Definitions
35.096 Tax imposed
35.097 Tax and report transmittal
35.098 Records; inspections
35.099 Transmission of excess tax collections
35.100 Late payment penalty, enforcement
North Seminary Street Business District Taxes
35.200 Business District defined
35.201 Business District Retailers’ Occupation Tax
35.202 Business District Service Occupation Tax
35.203 Business District Hotel Operators’ Occupation Tax
35.204 General provisions regarding business district taxes
Gas Utility Tax
35.301 Definitions
35.302 Imposition of tax
35.303 Tax in addition to other municipal taxes
35.304 Taxpayer’s report
35.305 Overpayment
35.306 Transmittal of tax revenue
35.307 Collection
35.308 Effective date
Gas Use Tax
35.321 Short title
35.322 Definitions
35.323 Tax; effective date
35.324 Collection of tax by the public utility
35.325 Books and records
Electric Utility Tax
35.401 Definitions
35.402 Tax imposed
35.403 Books and records
35.404 Exemptions
35.405 Collection of tax
35.406 Tax in addition to other municipal taxes
35.407 Reports to the municipality
35.408 Credit for overpayment
35.409 Transmittal of tax revenue
35.410 Collection
35.999 Penalty
Cross-reference:
Telecommunications infrastructure maintenance fee, see Ch. 115