Section
General Provisions
38.001 Tax levy ordinance
Locally Administered Tax Rights
and Responsibilities
38.015 Title
38.016 Scope
38.017 Definitions
38.018 Notice
38.019 Late payment; determination
38.020 Payment distribution
38.021 Credits and refunds; procedures
38.022 Audit procedure
38.023 Appeal
38.024 Hearing
38.025 Interest and penalties
38.026 Abatement authority
38.027 Installment contracts
38.028 Statute of limitations
38.029 Voluntary disclosure
38.030 Publication of tax ordinances
38.031 Internal review of liens
38.032 Application
Non-Home Rule Municipal Retailers’
Occupation Tax and Service Occupation Tax
38.045 Taxes imposed
38.046 Collection and enforcement
38.047 Effective date
Automobile Renting Occupation Tax
38.060 Tax imposed
38.061 Reports
38.062 Payment to state
Hotel Operator’s Occupation Tax
38.075 Authorization
38.076 Purpose
38.077 Tax imposed
38.078 Effective date
Municipal Use Tax; Tangible Personal Property
38.090 Tax imposed
38.091 Collection by state
Automobile Renting Use Tax
38.105 Tax imposed
38.106 Collection
38.107 Payment to state
Municipal Utility Tax
38.120 Tax imposed
38.121 Exemptions
38.122 Tax in addition to certain other taxes
38.123 Definitions
38.124 Filing return
38.125 Erroneous payment
38.126 Time limit for recovery
38.127 Violations
38.128 Disposition of revenue
Municipal Utility Tax; Electricity
38.140 Tax imposed
38.141 Exceptions
38.142 Additional taxes
38.143 Collection
38.144 Report and payment by taxpayer
38.145 Credit for overpayment
38.146 Violations
38.147 Restoration clause
Municipal Cannabis Retailers’ Occupation Tax
38.160 Tax imposed; rate
38.161 Collection of tax by retailers
38.999 Penalty
Appendix A: Electricity Use Tax Schedule