EDITOR’S NOTE: The current Business and Occupation Tax was adopted by an Ordinance passed on August 19, 2003. Subsequent amendments will be indicated by legislative histories placed at the end of the affected sections.
727.01 Definitions.
727.02 Levying taxes.
727.03 Shipping or transporting out of City.
727.04 Determination of value.
727.05 Gross income included in measure of tax.
727.06 Manufacturer or producer of natural resources selling at retail and wholesale.
727.06.1 Persons taxable on multiple activities; credits.
727.07 Manufacturers selling products for delivery outside City.
727.08 Natural resources for use in own business.
727.09 Natural resources.
727.10 Manufacturers.
727.11 Business of selling tangible property; certain sales exempt.
727.12 Public service or utility.
727.13 Business of operating amusements.
727.14 Contracting.
727.15 Other businesses or services not otherwise taxed.
727.16 Lease or rental of property.
727.17 Expired.
727.17.1 Banking and other financial businesses.
727.17.2 Standards for reporting banking business income.
727.17.3 Tax rate for HMO.
727.18 Exemptions.
727.19 Exceptions to article.
727.20 Due dates.
727.21 Transient merchants.
727.22 Tax evasion; penalty.
727.23 Tax returns.
727.24 Correction of clerical errors.
727.25 Assessment by City Treasurer.
727.25.1 Jeopardy assessments.
727.25.2 Amended assessment.
727.25.3 Supplemental assessment.
727.25.4 Notices of assessment; petition for reassessment.
727.25.5 Hearing procedure; administrative decision.
727.25.6 Appeals to Circuit Court.
727.25.7 Limitation on assessments.
727.26 Assessment year.
727.27 Tax imposed in addition to other taxes and licenses.
727.28 Remittance of tax.
727.29 Failure to file return or pay tax.
727.29.1 Interest.
727.30 Tax as debt due.
727.31 Collection of taxes due.
727.32 Return of secession of business.
727.33 Withholding tax.
727.34 Certified copy of assessment; filing.
727.35 Administration of article.
727.36 Confidentiality of tax information.
727.37 Subpoena and subpoena duces tecum.
727.38 Effective date of 2003 amendments.
727.99 Penalty.