CHAPTER 34: TAXATION

Section

Home Rule Municipal Retailers’ Occupation Tax and
Home Rule Municipal Service Occupation Tax

   34.10   Tax imposed

Municipal Use Tax

   34.20   Municipal use tax imposed

   34.21   Collection of tax

Electric Utility Tax

   34.31   Definitions

   34.32   Tax imposed upon consumption of electricity

   34.33   Tax in addition to other payments

   34.34   Collection of tax

   34.35   Local government exemption

   34.36   Public school district exemption

   34.37   Notice to utilities

   34.38   Penalties

   34.39   Maintenance of records

Simplified Municipal Telecommunications Tax

   34.51   Definitions

   34.52   Simplified Municipal Telecommunications Tax imposed

   34.53   Collection of tax by retailers

   34.54   Returns to Department

   34.55   Resellers

   34.56   Effective date of tax

Rights and Responsibilities Related to Locally Imposed and Administered Taxes

   34.70   Title

   34.71   Scope and application

   34.72   Definitions

   34.73   Notices

   34.74   Payments

   34.75   Certain credits and refunds

   34.76   Audit procedure

   34.77   Appeal

   34.78   Hearing

   34.79   Interest and penalties

   34.80   Abatement

   34.81   Installment contracts

   34.82   Statute of limitations

   34.83   Voluntary disclosure

   34.84   Publication of tax ordinances

   34.85   Internal review