CHAPTER 39:  TAXATION
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