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Imposition of Tax.
Exemptions and Exclusions.
Small Business Exemption.
Filing; Combined Returns.
Tax Collector Authorized to Determine Gross Receipts.
Construction and Scope of the Early Care and Education Commercial Rents Tax Ordinance.
Administration of the Early Care and Education Commercial Rents Tax Ordinance.
Deposit of Proceeds.
Expenditure of Proceeds.
Amendment of Ordinance.
Effect of State and Federal Authorization.