CHAPTER 38:  TAXATION
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
   38.999   Penalty
   Appendix A:  Electricity Use Tax Schedule