Findings. | |
Short Title. | |
Definitions. | |
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. | |
Severability. | |
Savings Clause. | |