Section
Mercantile License Tax
36.001 Short title
36.002 Definitions
36.003 Levy and collection of tax
36.004 Licenses
36.005 Imposition and rate of tax
36.006 Computation of volume of business
36.007 Returns
36.008 Payments
36.009 Powers and duties of Tax Collector
36.010 Confidential nature of returns
36.011 Suit on collection; payment
Business Privilege Tax
36.025 Short title
36.026 Definitions
36.027 Authority to levy and collect tax
36.028 Imposition and rate of tax
36.029 Determination of gross receipts
36.030 Licenses
36.031 Returns
36.032 Payment
36.033 Powers and duties of Tax Collector
36.034 Confidential nature of returns
36.035 Suit on collection; penalty
Mercantile License and Business Privilege Taxes General Regulations
36.050 Introduction
36.051 Definitions
36.052 Who must file a return
36.053 Subject and imposition of tax
36.054 Base and rate of tax
36.055 Determination of gross receipts; attribution, allocation and apportionment of gross receipts
36.056 Exemptions and exclusions
36.057 Interstate commerce
36.058 Waiver of interest/penalties
Particular Businesses or Transactions
36.070 General applicability
36.071 Administrative or executive offices
36.072 Affiliated companies
36.073 Receipts from lease, use or rental of personal or real property
36.074 “Unearned” receipts
36.075 Accountants, architects, engineers, attorneys, consultants and other persons providing professional services
36.076 Principals and agents
36.077 Persons who repair, alter or improve tangible personal property
36.078 Persons erecting buildings or altering, repairing or improving real property
36.079 Persons paying taxes to other municipalities
36.080 Building operators
36.081 Intellectual property
Declaration and Payment of Tax
36.095 Extension of time for filing returns
36.096 Filing to be complete
36.097 Business termination
36.098 Accounting methods (cash or accrual) and periods
36.099 Records to be kept
Administration and Enforcement
36.110 Verification of records, audits, response periods, prior year returns
36.111 Procedures for the conduct of taxpayer audits
36.112 Examination of return, notice of assessment
36.113 Petition for reassessment
36.114 Refund of overpayments, interest on overpayments
36.115 Abatement of certain interest and penalty
36.116 Installment agreements
36.117 Payment under protest
36.118 Violations, interest on underpayment and penalties
36.119 Confidential nature of tax information
36.120 Dishonored checks
36.121 Taxpayer’s administrative appeals
36.122 Judicial appeal
36.999 Penalty