CHAPTER 35: TAXATION

Section

Ad Valorem Taxes

   35.01   County assessment adopted

   35.02   Levy of taxes

   35.03   Discount

   35.04   Penalty/Interest

   35.05   Tax Administrator

   35.06   Statutory authority

   35.07   Exemption from tax

   35.08   Property reassessment moratorium

Transient Room Tax

   35.25   Tax imposed for tourism; collection of tax

   35.26   Tax imposed for Eastern Kentucky Exposition Center

Abandoned Urban Property Tax

   35.30   Definition

   35.31   Tax rate

   35.32   Abandoned urban property listing

   35.33   Removal from list

   35.34   Appeal

Restaurant Tax

   35.45   Definitions

   35.46   Restaurant tax

   35.47   Reporting procedures to city

   35.48   Reporting procedures for restaurants

   35.49   Transfer of funds to Tourism and Convention Commission

   35.50   Collection and enforcement

   35.51   Information deemed confidential; penalty for disclosure; exceptions

   35.52   City Tax Administrator; duties

   35.53   Procedure for applying for refund or overpayment

   35.54   Failure to file return; failure to pay the restaurant tax withheld; underpayment of amount due

   35.99   Penalty

Cross-reference:

   Vacant Property Review Commission, see §§ 32.180 through 32.185