Section
General Provisions
45.001 Generally
45.002 Payment of interest and fees on outstanding obligations and fines
45.003 Video gaming revenue
Hotel Operator’s Tax
45.015 Title
45.016 Definitions
45.017 Hotel use tax imposed
45.018 Rules and regulations
45.019 License/registration required
45.020 Books and records
45.021 Transmittal of tax revenue
45.022 Late payment and penalties
45.023 Demand for payment and collection
45.024 Proceeds of tax
45.025 Suspension of licenses
45.026 Exchange of information
45.027 Term; construction
45.028 Contracts
45.029 Other actions authorized
Home Rule Municipal Retailer’s Occupation Tax
45.040 Title
45.041 Tax imposed
Home Rule City of Quincy Service Occupation Tax
45.055 Title
45.056 Tax imposed
City of Quincy Use Tax
45.070 Title
45.071 Tax
45.072 Tax returns
Locally Imposed and Administered Tax Rights and Responsibilities
45.085 Title
45.086 Scope
45.087 Definitions
45.088 Notices
45.089 Late payment
45.090 Payment
45.091 Certain credits and refunds
45.092 Audit procedure
45.093 Appeal
45.094 Hearing
45.095 Interest and penalties
45.096 Abatement
45.097 Installment contracts
45.098 Statute of limitations
45.099 Voluntary disclosure
45.100 Publication of tax ordinances
45.101 Internal review procedure
45.102 Application
45.103 Severability
45.104 Effective date
Issuance of Anti-Pollution Bonds and Industrial Bonds
45.115 Short title
45.116 Definitions
45.117 Legislative declaration of purpose
45.118 Additional powers
45.119 Exercise of powers; bonds
45.120 Title to the project
45.121 Covenants in bonds
45.122 Signature of officers on bonds; validity of bonds
45.123 Liens of bonds
45.124 Liability for bonds
45.125 Investment of funds
45.126 Exemption from construction and bidding requirements for public buildings
45.127 Powers conferred as additional and supplemental limitations imposed; effect
45.128 Severability clause
45.129 Service fee to city
Municipal Cannabis Retailers’ Occupation Tax
45.150 Tax imposed; rate
45.151 Collection of tax by retailers
45.152 Proceeds to fund Fix or Flatten Program
Prepared Food and Beverage and Alcoholic Beverage Tax
45.160 Definitions
45.161 Tax imposed
45.162 Collection of tax by retailers
45.163 Certificate of registration
45.164 Books and records
45.165 Transmittal of tax collection
45.166 Late payment penalty
45.167 Transmittal of excess tax collections
45.168 Enforcement; license suspension; revocation
45.169 Proceeds of tax
45.170 Super majority to repeal or amend any provisions of the tax
45.171 Renewal provision
Economic Growth Fund
45.180 Creation of economic growth fund
45.181 Expenditure of funds
45.182 Investment of funds
45.183 Perpetuality of fund
Bring Entertainment to Quincy (BET on Q) Grant Program
45.190 Purpose and details
45.191 Eligibility and priority
45.192 Application
45.193 Program Review Committee
45.194 Review process
45.195 Award process
45.196 Unused funds and withdraw of funding
45.197 Liability
45.198 Permits
45.999 Penalty