CHAPTER 3
MUNICIPAL TAXES

SECTION:

2-3-1: Municipal Retailers' Occupation Tax

2-3-2: Municipal Service Occupation Tax

2-3-3: Municipal Automobile Renting Occupation Tax

2-3-4: Municipal Automobile Renting Use Tax

2-3-5: Municipal Vehicle Replacement Tax

2-3-6: Municipal Use Tax

2-3-7: Electric Consumption Tax Established

2-3-7-1: Definitions

2-3-7-2: Tax Imposed

2-3-7-3: Exceptions

2-3-7-4: Additional Taxes

2-3-7-5: Collection

2-3-7-6: Tax Remittance And Return

2-3-7-7: Credit For Over-Payment

2-3-7-8: Penalty

2-3-7-9: Resales

2-3-8: Municipal Cannabis Retailers’ Occupation Tax

2-3-8-1: Tax Imposed; Rate

2-3-8-2: Collection Of Tax By Retailers

2-3-8-3: Definition Of Cannabis