Section
General Provisions
37.001 Adoption of state law relative to payment of taxes and penalties
37.002 Tax lien created
37.003 City Attorney as agent for city
37.004 Personal property taxed
Property Tax Exemptions
37.020 Residence homestead exemption
37.021 Over 65 exemption
37.022 Effective date of exemptions
37.023 Administration of exemptions
Hotel Occupancy Tax
37.035 Definitions
37.036 Tax rate
37.037 Collection of tax by lodging provider
37.038 Exceptions
37.039 Registration of lodging provider; form and contents; execution; certificate of authority
37.040 Determination generally; returns; payments
37.041 Deficiency determinations
37.042 Determination if no return made
37.043 Collection of tax by city
37.044 Administration of subchapter; recordkeeping
Rental Charge for Utilities Operating in the City
37.070 Imposed; amount; when payable
37.071 Report of gross receipts of payer
37.072 Examination of books and records of payer
37.073 Charge is not a tax but is additional to taxes
37.074 Chapter does not grant franchise; cancellation of privilege and refund of rental
37.075 Dedication of funds
37.076 Bowie-Cass Electric Cooperative
Taxation of Telecommunications Services
37.090 Tax authorized
37.091 Application of exemption repealed
37.092 Rate of tax
37.093 Tax shall not reduce any amount payable to city pursuant to any franchise, street use ordinance or otherwise payable by any provider of telecommunications services
Tax Abatement
37.105 Abatement guidelines
37.106 Reinvestment zones
37.107 Zone affected
37.108 Zone renewed
37.109 Requirements
37.110 Duration
37.111 Agreements required
Funds
37.125 Municipal Court Building Security Fund
37.126 Municipal Court Technology Fund
37.999 Penalty
Appendix A: Reinvestment zone boundaries
Appendix B: Statement of incentives for business establishments located in Reinvestment Zone Number One