Section
Automobile Renting Use Tax
35.001 Tax imposed, rate
35.002 Collected from persons with city addresses
35.003 Paid to state
Automobile Renting Occupation Tax
35.010 Tax imposed, rate
35.011 Report to state required
35.012 Paid to state
Hotel-Motel Room Tax
35.020 Definitions
35.021 Tax imposed, rate; permanent residents excepted
35.022 Payment and collection
35.023 City Administrator to collect tax; procedure
35.024 City's authority to inspect records
35.025 Enforcement by Corporation Counsel
35.026 License suspension; revocation
Long-Term Stay Hotel-Motel Room Tax
35.027 Definitions
35.028 Tax imposed, rate
35.029 Payment and collection
35.030 City Administrator to collect tax; procedure
35.031 City's authority to inspect records
35.032 Enforcement by Corporate Counsel
35.033 License suspension; revocation
35.034 Effective date
Simplified Telecommunications Tax
35.035 Definitions
35.036 Simplified Telecommunications Tax imposed; rate
35.037 Collection of tax by retailers
35.038 Returns to Department
35.039 Resellers
Retailers' Occupation Tax
35.050 Tax imposed, rate
35.051 Report required
35.052 Paid to state
Service Occupation Tax
35.060 Tax imposed, rate
35.061 Report required
35.062 Paid to state
Electricity Use Tax
35.070 Definitions
35.071 Tax imposed; rates
35.072 Collection of tax
35.073 Tax remittance and return
35.074 Resales
35.075 Books and records
Property Tax Levy
35.095 Limitation on property tax extension
Home Rule Municipal Retailer's Occupation Tax
35.100 Imposition of home rule municipal retailer's occupation tax; rate
35.101 Collection of tax
35.102 Reimbursement
35.103 Economic incentive agreements
35.104 Effective date
Home Rule Municipal Service Occupation Tax
35.110 Imposition of home rule municipal service occupation tax; rate
35.111 Collection of tax
35.112 Reimbursement
35.113 Economic incentive agreements
35.114 Effective date
Amusement Tax/Amusement Rental Tax
35.120 Definitions
35.121 Taxes imposed; rates
35.122 Payment and collection
35.123 City Administrator to collect tax; procedure
35.124 Enforcement; violations
Municipal Cannabis Retailers’ Occupation Tax
35.135 Definitions
35.136 Tax imposed; rate
35.137 Collection of tax
35.138 Reimbursement
Places for Eating Tax
35.140 Definitions
35.141 Tax imposed
35.142 Collection of tax
35.143 Business district sales tax credit
35.144 Transmittal of excess tax collections
35.145 Registration
35.146 License suspension or revocation
35.147 Penalties
Alcoholic Beverage Tax
35.150 Definitions
35.151 Tax imposed
35.152 Collection of tax
35.153 Business district sales tax credit
35.154 Transmittal of excess tax collections
35.155 Registration
35.156 License suspension or revocation
35.157 Penalties
Procedures Related to Collection and Administration of Locally Imposed Taxes
35.991 Interest and penalties other than fines
35.992 Abatement
35.993 Installment contracts
35.994 Statute of limitations
35.995 Voluntary disclosure
35.996 Publication of tax ordinances
35.997 Internal review of liens
35.998 Application
35.999 Fines as a penalty
Cross-reference:
Tax rights and responsibilities, see Chapter 37
Amusement licenses required, see Chapter 113