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Imposition of Tax.
Operative Dates of Tax.
Exemptions and Exclusions.
Small Business Exemption.
Credit for Child Care Facilities.
Filing; Combined Returns.
Tax Collector Authorized to Determine Gross Receipts.
Construction and Scope of the Commercial Rents Tax Ordinance.
Administration of the Commercial Rents Tax Ordinance.
Deposit of Proceeds.
Amendment of Ordinance.
Effect of State and Federal Authorization.