Section
General Provisions
35.001 Retailer’s occupation tax imposed; report required; payment
35.002 Service occupation tax imposed; report required; payment
35.003 Leasing occupation tax imposed; report required; payment
35.004 Municipal use tax imposed; collection
Tax Rights and Responsibility
35.015 Title; scope
35.016 Definitions
35.017 Notices
35.018 Payment–late payment and application
35.019 Certain credits and refunds
35.020 Audit procedure
35.021 Appeal
35.022 Hearing
35.023 Interest and penalties
35.024 Abatement
35.025 Installment contracts
35.026 Statute of limitations
35.027 Voluntary disclosure
35.028 Publication of tax ordinances
35.029 Lien review
35.030 Application
Municipal Gas Utility, Electric Utility and
Telecommunications Tax
35.040 Imposed
35.041 Definitions
35.042 Telecommunications tax
35.043 Electric utility tax
35.044 Exemptions
35.045 Tax in addition to money paid, services furnished
35.046 Returns
35.047 Overpayment
35.048 Limitation on action to recover tax
35.049 Failure to make return, fraudulent return; violation and penalties
Amusement Rental Tax
35.060 Amusement rental tax generally
Budget and Budget Officer
35.070 Adoption of statute providing for annual municipal budget
35.071 Office created
35.072 Appointment of officer; power and duties; oath
35.073 Compensation of officer
35.074 Compilation of budget
35.075 Copies of tentative budget to be made available; public hearing; notice
35.076 Delegation of authority to alter budget; revision by Village Manager; revision by Board
35.077 Removal of Budget Officer authorized
Investment Policy
35.085 Policy; scope
35.086 Prudence
35.087 Objective
35.088 Delegation of authority/official custodian of municipal funds
35.089 Authorized and suitable investments
35.090 Investment guidelines
35.091 Diversification
35.092 Collateralization
35.093 Internal control
35.094 Performance standards
35.095 Reporting
35.096 Authorized financial institutions
35.097 Ethics and conflicts of interest
Accounting Policy
35.110 Responsibility
35.111 Amendments to accounting policy