Section
Municipal Retailers’ Tax
36.001 Imposition of tax
36.002 Payment
Municipal Service Occupation Tax
36.015 Imposition of tax
36.016 Payment
Police Protection Tax
36.030 Levy of tax
36.031 Amount of tax
Fire Protection Tax
36.045 Levy of tax
Garbage Tax
36.060 Levy of tax
Municipal Utility Tax
36.075 Definitions
36.076 Tax imposed
36.077 Tax to be in addition to payment for products or services
36.078 Returns
36.079 Credit
36.080 Recovery of amount
36.081 Exemption
Motel and Hotel Accommodations Tax
36.095 Imposition of tax
36.096 Liability for tax
36.097 Collection of tax
36.098 Return required; filing
36.099 Books and records
36.100 Disposition of tax revenue
36.101 Non-payment; suspension of license
36.102 Enforcement
36.103 Penalty assessed
Vehicle Fuel Tax
36.115 Definitions
36.116 Tax imposed
36.117 Payment on retail purchase
36.118 Collection
36.119 Registration; return; filing
36.120 Inventory report
36.121 Commission on tax paid when due
36.122 Failure to pay or file; penalties and interest
36.123 Record-keeping
36.124 Sales and uses presumed taxable; burden of proof
36.125 Exemptions
Municipal Cannabis Retailers’ Occupation Tax
36.130 Tax imposed
36.131 Tax collection
36.132 Records
36.133 Cannabis license
Auction Tax
36.140 Auction tax imposed
36.141 Duty to file return
36.142 Penalty
Gas Use Tax
36.155 Explanation
36.156 Definitions
36.157 Tax imposed
36.158 Collection of tax
36.159 Books and records
Text Message Tax
36.170 Definitions
36.171 Tax imposed
36.172 Payment of retail purchase
36.173 Collection
36.174 Registration; return; filing
36.175 Inventory report
36.176 Commission on tax paid when due
36.177 Failure to pay or file; penalties and interest
36.178 Record-keeping
36.179 Sales and uses presumed taxable; burden of proof
36.180 Exemptions
Excise Tax on Liquor by the Drink
36.195 Definitions
36.196 Imposition; rate of tax
36.197 Collection of tax
36.198 Determination generally; payments
36.199 Deficiency determinations
36.200 Determination if no return is made
36.201 Collection of unpaid tax
36.202 Credits for overpayments
36.203 Administration; record-keeping
Liquor Tax
36.215 Definitions
36.216 Tax imposed
36.217 Payment on retail purchase
36.218 Collection
36.219 Registration; return; filing
36.220 Inventory report
36.221 Commission on tax paid when due
36.222 Failure to pay or file; penalties and interest
36.223 Record-keeping
36.224 Sale and uses presumed taxable; burden of proof
36.225 Exemptions
Municipal Electric Utility Tax
36.235 Definitions
36.236 Tax imposed
36.237 Collection of tax
36.238 Tax remittance and return
36.239 Resales
36.240 Books and records
36.241 Credits and refunds
Video Gaming Push Tax
36.250 Definitions
36.251 Tax imposed
36.252 Terminal operator registration
36.253 Collection, payment and accounting
36.254 Additional rules and regulations
36.255 Application of city code
36.999 Penalty