CHAPTER 37: FINANCE AND REVENUE

Section

Business and Occupation Tax

   37.01   Levy of tax

   37.02   Effective date

   37.03   Filing statement

   37.04   Failure to pay

   37.05   Inspection of records

   37.06   Local purpose

   37.07   Taxes in lieu of other taxes and the like

   37.08   Non-waiver

Sales Tax

   37.20   Purpose

   37.21   Definitions

   37.22   Reserved

   37.23   Property and services taxed

   37.24   Exemptions

   37.25   Amount of tax

   37.26   General provisions

   37.27   Collection, administration and enforcement

   37.28   Revenues derived; disposition

Use Tax

   37.40   Purpose

   37.41   Limitations

   37.42   Motor and other vehicle use tax collection

   37.43   Construction and building materials use tax collection

Tax Incentives for Start-Up Retail Business Establishments

   37.55   Definitions

   37.56   Collection of sales tax

   37.57   Tax abatements

   37.99   Penalty