Section
Tax Rates
39.001 Collection
39.002 Garbage Fund tax; maximum rate
39.003 Garbage Fund tax; levy
Utilities Tax
39.015 Definitions
39.016 Occupation and privilege taxes
39.017 Applicability of tax
39.018 Extent of tax rate
39.019 Statement by taxpayer
39.020 Erroneous payments
39.021 Overpayment of tax and credit
39.022 Definitions
39.023 Tax imposed
39.024 Collection of tax
39.025 Tax remittance and return
39.026 Resales
39.027 Books and records
39.028 Credits and refunds
39.029 Municipal gas use and consumption tax
Public Benefit Fund
39.040 Fund created
39.041 Levy
Home Rule Municipal Sales Taxes
39.055 Imposition of home rule municipal retailer’s occupation tax
39.056 Imposition of home rule municipal service occupation tax
39.057 Imposition of home rule municipal use tax
39.058 Use of tax revenues
39.059 Collection of tax
Municipal Use Tax
39.070 Purchase of tangible property
Telecommunications Tax
39.085 Generally
39.086 Definitions
39.087 Telecommunications tax
39.088 Collection of tax by retailers
39.089 Registration
39.090 Filing returns and remittance by retailers
39.091 Filing returns/payments by taxpayers
39.092 Resale numbers
39.093 Maintaining books and records
Telecommunications Infrastructure Maintenance Fee
39.105 Adoption of telecommunications infrastructure maintenance fee
39.106 Registration of telecommunication providers
39.107 Municipal telecommunications infrastructure maintenance fees
39.108 Collection, enforcement, administration of telecommunications infrastructure maintenance fees
39.109 Compliance with other laws
39.110 Existing franchises and licenses
39.111 Enforcement
39.112 Waiver and fee implementation
Hotel Tax
39.125 Hotel tax
Demolition Tax
39.140 Demolition tax imposed
39.141 Special applicability rules; appeals
39.142 General applicability
Real Estate Transfer Tax
39.155 Real estate transfer tax imposed
39.156 Collection of tax; declaration
39.157 Recordation
39.158 Lien created; enforcement
39.159 Deed exempted from tax
39.160 Reserved
39.161 Violation; enforcement; suit for collection
39.162 Interest
39.163 Proceeds of tax
39.164 Refunds
39.165 Rules
39.166 Appeals; variances
E-911 Surcharge and ETS Board
39.180 Purpose and authority
39.181 Imposition of E-911 surcharge
39.182 Definitions
39.183 Exemptions
39.184 Remittance of surcharge
39.185 Carrier returns
39.186 Credits to carriers
39.187 Emergency Telephone System Board created; authority
Municipal Service Occupation Tax
39.200 Tax for sales of service
39.201 Report to be filed
39.202 Payment of tax
Municipal Leasing Occupation Tax
39.215 Tax for renting or leasing personal property
39.216 Report to be filed
39.217 Payment of tax
Taxpayers’ Rights
39.230 Definitions
39.231 Application of payments
39.232 Limitations
39.233 Audit procedures
39.234 Notice of tax assessment
39.235 Appeals process for credits, refunds and protest
39.236 Interest
39.237 Installment contracts
39.238 Voluntary disclosure
39.239 Review of liens
39.240 Publication of tax ordinances
39.999 Penalty