TITLE 3
BUSINESS AND LICENSE REGULATIONS

CHAPTER 1
MUNICIPAL OCCUPATION TAXES

SECTION:

3-1-1: Home Rule Municipal Retailers' And Service Occupation Taxes

3-1-2: Enforcement

3-1-3: Automobile Renting Taxes

3-1-4: Taxes Imposed On The Sale Of Gas And Electricity

3-1-5: Taxes Imposed On The Act Or Privilege Of Originating Or Receiving Telecommunications

3-1-6: Municipal Electric Utility Tax

3-1-6-1: Definitions

3-1-6-2: Tax Imposed

3-1-6-3: Collection Of Tax

3-1-6-4: Tax Remittance And Return

3-1-6-5: Resales

3-1-6-6: Books And Records

3-1-6-7: Credits And Refunds

3-1-6-8: Failure To Make A Return; Fraudulent Return

3-1-7: Hotel And Motel Tax

3-1-7-1: Definition

3-1-7-2: Tax Imposed

3-1-7-3: Payment And Collection

3-1-7-4: Administration And Enforcement

3-1-7-5: Enforcement Of Payment

3-1-7-6: Disposition Of Tax Monies

3-1-7-7: Exemption

3-1-7-8: Penalty

3-1-8: Cable And Video Service Provider Fee; PEG Access Fee

3-1-8-1: Definitions

3-1-8-2: Payment Of Service Provider Fee Required

3-1-8-3: Payment Of PEG Access Support Fee Required

3-1-8-4: No Impact On Other Taxes Due From Holder

3-1-8-5: Audits Of Cable/Video Service Provider

3-1-8-6: Penalties

3-1-9: Cable And Video Service Consumer Protection Standards

3-1-9-1: Purpose

3-1-9-2: Standards Adopted

3-1-9-3: Enforcement

3-1-9-4: Penalties

3-1-9-5: Customer Credits

3-1-10: Cable System

3-1-10-1: Title; Purposes

3-1-10-2: Authority; Conflict

3-1-10-3: Definitions

3-1-10-4: Grant Of Franchise

3-1-10-5: Representations In A Franchise Agreement

3-1-10-6: Conditions For Use Of Public Ways

3-1-10-7: General Service Obligations

3-1-10-8: Public, Education And Government Access

3-1-10-9: Emergency Alert Override System

3-1-10-10: Technical Performance; Description Of System

3-1-10-11: Customer Service Standards

3-1-10-12: Franchise Fee

3-1-10-13: Audit Rights

3-1-10-14: Indemnity; Insurance

3-1-10-15: Security Fund

3-1-10-16: Security Fund; Remedy Of Grantee Violation

3-1-10-17: Transfer Of Franchise

3-1-10-18: Franchise Renewal; Amendment

3-1-10-19: Revocation And Expiration

3-1-10-20: Village Rights

3-1-10-21: Unauthorized Connections And Modifications

3-1-10-22: Severability

3-1-11: Municipal Retail Motor Fuel Tax

3-1-11-1: Short Title

3-1-11-2: Definitions

3-1-11-3: Tax Imposed

3-1-11-4: Liability For Payment

3-1-11-5: Collection Of Tax

3-1-11-6: Filing Of Return And Payment Of Tax

3-1-11-7: Rules And Regulations

3-1-11-8: Failure To File Return Or Pay Tax When Due

3-1-11-9: Registration; Records

3-1-11-10: Penalty