CHAPTER 37: TAXATION AND FINANCE

Section

General Provisions

   37.01   Tax levy

   37.02   Responsible bidder requirement

Hotel Tax

   37.20   Definitions

   37.21   Rates; exception

   37.22   Books and records

   37.23   Tax return; payment of tax

   37.24   Fraudulent returns

   37.25   Improper reimbursement by hotel operator

   37.26   Exemptions

Municipal Service Retailers' Tax

   37.35   Tax imposed

   37.36   Report required; filing

   37.37   Payment

Municipal Service Occupation Tax

   37.50   Tax imposed

   37.51   Report required; filing

   37.52   Payment

   37.53   Municipal Cannabis Retailers' Occupation Tax

Locally Imposed and Administered Tax Rights and Responsibilities

   37.60   Scope

   37.61   Definitions

   37.62   Notices

   37.63   Payments

   37.64   Certain credits and refunds

   37.65   Audit procedure

   37.66   Appeal

   37.67   Hearing

   37.68   Interest and penalties

   37.69   Abatement

   37.70   Installment contracts

   37.71   Statute of limitations

   37.72   Voluntary disclosure

   37.99   Penalty