CHAPTER 35:  TAXATION AND FINANCE; MUNICIPAL FUNDS
Section
Municipal Income Tax Regulations Effective Through December 31, 2015
   35.01   Purpose
   35.02   Definitions
   35.03   Imposition of tax
   35.04   Credit for tax paid to another municipality
   35.05   Exemptions
   35.06   Allocation of net profits
   35.07   Operating loss carry-forward
   35.08   Consolidated returns
   35.09   Effective period
   35.10   Return and payment of tax
   35.101   Taxation and finance; municipal funds
   35.11   Withholding by employer
   35.12   Withholding by corporate officers
   35.13   Employer to file withholding return
   35.14   Withholding for domestic servants
   35.15   Declaration of estimated income or estimated profit or loss
   35.16   Duties of Tax Commissioner
   35.17   Examination of taxpayer records
   35.18   Appearance orders to taxpayers
   35.19   Refusal of taxpayer to submit information
   35.20   Taxpayer to retain records
   35.21   Taxpayer information confidential
   35.22   Collection of unpaid taxes
   35.23   Time limit on refunds
   35.24   Board of Review; right to appeal
   35.25   Tax funds to be deposited in General Fund
   35.26   Interest, penalties for failure to pay tax when due
   35.27   Violations; time limit on prosecutions
   35.28   Failure to obtain forms no defense
   35.29   Corporate tax abatement
   35.30   Late filing penalty
   35.31   Generic form
Tax Increment District
   35.35   Establishment
   35.36   Findings of Council
   35.37   Exemption from taxation
Investment and Deposit of Municipal Funds
   35.45   Investment required; permissible types of investment
   35.46   Investments at price above market value prohibited
   35.47   Applicability of state law
   35.48   Treasury Investment Board
   35.49   Public depositories of city funds
Purchasing Procedures
   35.50   Authorized participation in supplies, services or materials contracts
Special Funds
   35.55   Urban Development Action Grant Fund
   35.56   Community Development Block Grant Fund
   35.57   Economic Development Revolving Loan Fund
   35.58   Water System Improvements Fund
   35.59   Wastewater System Improvements Fund
   35.60   Debt Retirement and Emergency Fund
   35.61   Law Enforcement Trust Fund
   35.62   Petty Cash Funds
   35.63   Motor Vehicle License Tax Fund
   35.64   Indigent Driver’s Alcohol Treatment Account
   35.65   Law Enforcement Fund
   35.66   Change Fund
   35.67   Unclaimed Monies Fund
   35.68   Victim’s Rights Fund
   35.69   Tax Increment Fund
   35.70   Municipal Court Special Projects Fund
   35.71   Housing Revolving Loan Fund
Life Squad Billing
   35.80   Life squad billing
Additional Taxation
   35.90   Lodging tax
Cross-reference:
   Municipal Court Computer Fund, see § 33.07
   Municipal Income Tax Regulations Effective Beginning January 1, 2016, see Chapter 35A
   Sewer Fund, see § 50.46
   Drug Enforcement Fund, see § 138.04