Section
General Provisions
39.001 Purpose
39.002 Definitions
39.003 Filing of new and vacating tenant occupants
39.004 Allocation of funds
39.005 Saving clause
39.006 Interest and penalties
Imposition of Tax
39.020 Basis of imposition
39.021 Allocation of net profits
39.022 Operating loss carry-forward
39.023 Consolidated returns
39.024 Exceptions
39.025 Effective period
39.026 Twelve day occasional entry
Return and Payment of Tax
39.035 Dates and exemptions
39.036 Returns and contents thereof
39.037 Generic forms
39.038 Payment with returns
39.039 Amended returns
39.040 Credit for tax paid to another municipality; credits and limitations thereof
39.041 Time limitation on suits, refunds
Collection at Source
39.055 Withholding by employer
39.056 Employer considered as trustee
39.057 Corporate officers personal liability
39.058 Employees’ listings
39.059 Domestic servants
Declarations
39.070 Requirement for filing
39.071 Dates for filing
39.072 Forms; credit for tax withheld or paid another municipality
39.073 Amended declaration
39.074 Annual return required
Duties of the Finance Director
39.085 Collection and maintenance responsibility
39.086 Enforcement authority
39.087 Determination of taxes
39.088 Compromise authority
39.089 Collection and deposit of income tax revenues
39.090 Taxpayer’s records; examination powers of Finance Director
39.091 Confidential nature of information
Board of Review
39.105 Composition
39.106 Procedure
39.107 Appeals
39.999 Penalty
Cross-reference:
Community Reinvestment, see Chapter 154