CHAPTER 36 - TAXATION
I   GENERALLY
Section 36-1-1 - Corporate Rate
Section 36-1-2 - Police Tax
Section 36-1-3 - Audit Tax
Section 36-1-4 - F.I.C.A. Tax
Section 36-1-5 - General Liability
Section 36-1-6 - Public Parks Tax
Section 36-1-7 - Garbage Tax
Section 36-1-8 - Workmen’s Compensation
Section 36-1-9 - Street and Bridge
II   TAXPAYERS’ RIGHTS CODE
Section 36-2-3 - Definitions
Section 36-2-4 - Notices
Section 36-2-5 - Late Payment
Section 36-2-6 - Payment
Section 36-2-7 - Certain Credits and Refunds
Section 36-2-8 - Audit Procedure
Section 36-2-10 - Hearing
Section 36-2-11 - Interest and Penalties
Section 36-2-12 - Abatement
Section 36-2-13 - Installment Contracts
Section 36-2-14 - Statute of Limitations
Section 36-2-15 - Voluntary Disclosure
Section 36-2-16 - Publication of Tax Ordinances
Section 36-2-17 - Internal Review Procedure
Section 36-2-18 - Application
III   SIMPLIFIED TELECOMMUNICATIONS TAX
Section 36-3-1 - Definitions
Section 36-3-2 - Simplified Municipal Telecommunications Tax Imposed
Section 36-3-3 - Collection of Tax by Retailers
Section 36-3-4 - Returns to Department
Section 36-3-5 - Resellers
IV   MUNICIPAL ELECTRIC TAX
Section 36-4-1 - Tax Imposed
Section 36-4-2 - Exceptions
Section 36-4-3 - Additional Taxes
Section 36-4-4 - Collection
Section 36-4-5 - Reports to Municipality
Section 36-4-6 - Credit for Over-Payment
Section 36-4-7 - Penalty
V   GAS TAX
Section 36-5-1 - Imposed
Section 36-5-2 - Exceptions
Section 36-5-3 - Additional Taxes
Section 36-5-4 - Definitions
Section 36-5-5 - Returns to Municipality
Section 36-5-6 - Credit for Over-Payment
Section 36-5-7 - Penalty