Section
Retailers Occupation Tax
33.001 Imposition of tax
33.002 Report required
33.003 Payment
Service Occupation Tax
33.015 Imposition of tax
33.016 Report required
33.017 Payment
Simplified Municipal Telecommunications Tax
33.020 Imposition of tax
Municipal Utility Tax
33.030 Definitions
33.031 Imposition of tax
33.032 Transactions in interstate commerce
33.033 Tax to be in addition to payment for products or services
33.034 Returns
33.035 Credit
33.036 Recovery of amount
33.037 Effective date
Municipal Electric Utility Tax
33.040 Municipal Electric Utility Tax
Telecommunication Carriers
33.050 Definitions
33.051 Surcharge imposed
33.052 Certified list of network connections exempt
33.053 Imposition date
33.054 Reimbursement for expenses
33.055 Remittance and return
33.056 Credit against surcharge due
Hotel Accommodations Tax
33.065 Tax required; amount
33.066 Exemption
33.067 Definitions
33.068 Tax return
33.069 Reimbursement of tax
33.070 Books and records
33.071 Interest and penalties
33.072 Application of proceeds
Telecommunications Infrastructure Maintenance Fee
33.085 Definitions
33.086 Registration of telecommunications providers
33.087 Municipal telecommunications infrastructure maintenance fee
33.088 Collection, enforcement, and administration of telecommunications infrastructure maintenance fees
33.089 Compliance with other laws
33.090 Existing franchises and licenses
33.091 Penalties
33.092 Enforcement
33.093 Severability
33.094 Conflict
33.095 Waiver and fee implementation
Municipal Automobile Renting Occupation Tax
33.105 Tax imposed
33.106 Collection and enforcement
Motor Vehicle Lessor Tax
33.115 Definitions
33.116 Tax imposed
33.117 Tax not paid; interest; late filing penalty
33.118 Recordkeeping; burden of proof
Tax Increment Financing
33.130 Interested Parties registry
Rights and Responsibilities Related to Locally Imposed Taxes
33.140 Title
33.141 Scope
33.142 Definitions
33.143 Notices
33.144 Late payment
33.145 Payment
33.146 Certain credits and refunds
33.147 Audit procedure
33.148 Appeal
33.149 Hearing
33.150 Interest and penalties
33.151 Abatement
33.152 Installment contracts
33.153 Statute of limitations
33.154 Voluntary disclosure
33.155 Publication of tax ordinances
33.156 Liens
Non-Home Rule Municipal Retailers’ and Municipal Service Occupation Taxes
33.165 Imposition of taxes
33.166 Collection; enforcement
Retail Cannabis Tax
33.175 Tax imposed
33.176 Collection and enforcement
33.177 Effective date
Motor Fuel Tax
33.190 Imposition of tax
33.191 Collection; Enforcement
33.999 Penalty
Appendix: Tax Increment Financing