Section
General Provisions
34.01 Fiscal year
Municipal Automobile Renting Use Tax
34.10 Tax imposed
34.11 Who must pay tax
34.12 Payment of tax
Eating Establishment Tax
34.15 Eating establishment tax
Municipal Automobile Renting Occupation Tax
34.20 Tax imposed
34.21 Report to be filed
34.22 Payment of tax
Hotel and Motel Occupancy Tax
34.30 Definition
34.31 Tax imposed
34.32 Payment and collection
34.33 Administration
34.34 Return to be filed
34.35 Payment of tax
34.36 Inspection of books
34.37 Enforcement; hearing
34.38 Interest
34.39 Disposition of proceeds
Municipal Retailers' Occupation Tax and Municipal Service Occupation Tax
34.40 Municipal retailers' occupation tax
34.41 Municipal service occupation tax
Municipal Gas Utility Tax
34.45 Definitions
34.46 Tax imposed
34.47 Exemptions from tax; construction with other taxes
34.48 Return filed; payment of tax
34.49 Credit issues; limitations; penalties
Municipal Electric Utility Tax
34.55 Definitions
34.56 Tax imposed; implementation and collection of tax
34.57 Exemption from tax; construction with other laws
34.58 Tax remittance and return
34.59 Books and records; credits and refunds; penalties
Telecommunications Infrastructure Maintenance Fee
34.60 Definitions
34.61 Registration of telecommunications providers
34.62 Municipal telecommunications infrastructure maintenance fee
34.63 Collection, enforcement, and administration of telecommunications infrastructure maintenance fees
34.64 Compliance with other laws
34.65 Existing franchises and licenses
34.66 Penalties
34.67 Enforcement
Locally Imposed and Administered Tax Rights and Responsibility
34.71 Scope
34.72 Definitions
34.73 Notices
34.74 Late payment
34.75 Payment
34.76 Certain credits and refunds
34.77 Audit procedure
34.78 Appeal
34.79 Hearing
34.80 Interest and penalties
34.81 Abatement
34.82 Installment contracts
34.83 Statute of limitations
34.84 Voluntary disclosure
34.85 Publication of tax ordinances
34.86 Review procedure
34.87 Application
34.99 Penalty