Section
36.01 Authority to levy tax; purposes of tax; rate; applicability and effective date
36.02 Statement of procedural history; state mandated changes to municipal income tax
36.03 Definitions
36.04 Income subject to tax for individuals
36.05 Collection at source
36.06 Income subject to net profit tax
36.07 Declaration of estimated tax
36.08 Credit for tax paid
36.09 Annual return
36.10 Penalty, interest, fees and charges
36.11 Audit
36.12 Rounding
36.13 Authority, powers and duties of the Fiscal Officer and Tax Administrator
36.14 Confidentiality
36.15 Fraud
36.16 Opinion of the Tax Administrator
36.17 Assessment; appeal based on presumption of delivery
36.18 Local Board of Tax Review; appeal to Local Board of Tax Review
36.19 Actions to recover; statute of limitations
36.20 Adoption of rules
36.21 Contract provisions
36.22 Mandatory occupancy report for rental units
36.23 Filing net profit taxes; election to be subject to provisions of chapter
36.24 Definitions; §§ 36.23 through 36.38
36.25 Applicability; taxable situs; apportionment
36.26 Information provided to tax administrators; confidentiality
36.27 Filing of annual return; remittance; disposition of funds
36.28 Electronic filing
36.29 Consolidated returns
36.30 Failure to pay tax
36.31 Declaration of estimated taxes
36.32 Additional penalties
36.33 Assessments against taxpayer
36.34 Refund applications
36.35 Amended returns
36.36 Examination of records and other documents and persons
36.37 Credits
36.38 Reckless violations; penalties
36.97 Collection of tax after termination of chapter
36.98 Savings clause
36.99 Violations; penalty