Section
Admissions Tax
39.01 Definition
39.02 Admission tax levied
39.03 Admissions exempt from tax
39.04 Administration
39.05 License; application
39.06 Refunds; Admissions Tax Rotary Fund
39.07 Lien for unpaid taxes
39.08 Additional assessment
39.09 Estimated assessment
39.10 Estimated additional assessment
39.11 When taxes are due and payable
39.12 Notices authorized
39.13 Refunds; application
39.14 Moneys credited to general fund
Income Tax Effective Through December 31, 2015
39.20 Purpose
39.21 Definitions
39.22 Imposition of tax
39.23 Effective period
39.24 Return and payment
39.25 Collection at source
39.26 Declaration
39.27 Appointment and duties of Tax Administrator
39.28 Investigative power of Administrator
39.29 Interest and penalties
39.30 Collection and refund
39.31 Board of Review
39.32 Allocation of funds
39.33 Credit for tax paid to another municipality
39.34 Income tax credit
39.35 Information required of landlord
39.36 Exclusions or exemptions to the payment of income tax
Funds
39.45 Mayor's Discretionary Fund
39.46 Law Enforcement Trust Fund
39.47 Mandatory Drug Fine Trust Fund
39.48 Special account for funds received from lease of village property
39.49 Debt service fund
Village Motor Vehicle License Tax
39.60 Motor vehicle license tax
Income Tax Effective Beginning January 1, 2016
39.71 Authority to levy tax; purpose of tax
39.72 Definitions
39.73 Imposition of tax
39.74 Collection at source
39.75 Annual return; filing
39.76 Credit for tax paid to other municipalities
39.77 Estimated taxes
39.78 Rounding of amounts
39.79 Requests for refunds
39.80 Second municipality imposing tax after time period allowed for refund
39.81 Amended returns
39.82 Limitations
39.83 Audits
39.84 Service of assessment.
39.85 Administration of claims
39.86 Tax information confidential
39.87 Fraud
39.88 Interest and penalties
39.89 Authority of Tax Administrator; verification of information
39.90 Request for opinion of the Tax Administrator
39.91 Tax Board of Review
39.92 Authority to create rules and regulations
39.93 Rental and leased property
39.94 Savings clause
39.95 Collection of tax after termination of chapter
39.98 Violations; penalties
39.99 Penalty