Section
Assessment and Collection
35.001 Transfer of duties to county and City Clerk
Sales and Use Taxes
35.010 Short title
35.011 Purpose
35.012 Sales tax generally
35.013 Use tax generally
35.014 Amendments to state law
35.015 Operative dates of provisions relating to exclusions and exemptions
35.016 Enjoining collection prohibited
35.017 Transactions and use tax
Transient Occupancy Tax
35.030 Short title
35.031 Definitions
35.032 Tax imposed
35.033 Exemptions
35.034 Operator's duties
35.035 Registration with Director required; certificate
35.036 Reporting and remitting
35.037 Registration cards, daily summary sheets, and bank accounts
35.038 Records required
35.039 Penalties and interest
35.040 Determination when not collected
35.041 Actions to collect
35.042 Assessments; delinquent payment; liens
35.043 Appeal
35.044 Refunds
35.045 Violation; penalty
35.046 Enjoining collection forbidden
Real Property Transfer Tax
35.055 Short title; adoption authority
35.056 Imposition
35.057 Payment
35.058 Exemptions from tax
35.059 Administration
35.060 Refunds
Business Operation Tax
35.070 Definitions
35.071 Purpose
35.072 Compliance with other laws
35.073 Tax required; exception
35.074 Certificate required for separate places of business or branch establishments
35.075 Application for certificate
35.076 Affidavit required
35.077 Issuance of certificate; contents
35.078 When taxes payable
35.079 Determination of number of employees for taxing purposes
35.080 Exemption from payment of tax
35.081 Public utilities to pay taxes for retail merchandising not covered by franchise
35.082 Determination of tax where two or more businesses conducted by one person at same location
35.083 Transfer of certificate
35.084 Issuance of new certificate
35.085 Issuance of duplicate certificate
35.086 Posting and keeping of certificate
35.087 Information to be confidential
35.088 Authority of Tax Collector to extend time for filing statements and to compromise claims
35.089 Tax a debt to city
35.090 Late payment of taxes
35.091 Determination of tax upon failure to file statement
35.092 Enforcement
35.093 Filing of complaint
35.094 Appeal
35.095 Schedule of taxes
Utility Users Tax
35.105 Short title
35.106 Definitions
35.107 Constitutional, statutory, and other exemptions
35.108 Communication users' tax
35.109 Electricity users' tax
35.110 Gas users' tax
35.111 Collection of tax from service users receiving direct purchase of gas or electricity
35.112 Bundling taxable items
35.113 Substantial nexus/minimum contacts
35.114 Duty to collect – procedures
35.115 Collection penalties – service suppliers
35.116 Actions to collect
35.117 Deficiency determination and assessment – tax application errors
35.118 Administrative remedy – non-paying service users
35.119 Additional powers and duties of the Tax Administrator
35.120 Records
35.121 Refunds
35.122 Appeals
35.123 No injunction/writ of mandate
35.124 Notice of changes to subchapter
35.125 Effect of state and federal reference/authorization
35.126 No increase in tax percentage or change in methodology without voter approval
35.127 Independent audit of tax collection, exemption, remittance, and expenditure
35.128 Remedies cumulative
Senior Citizens
35.130 Definitions
35.131 Rebates
35.132 Evidence of eligibility for rebate
Cross-reference:
Business regulations, see Title XI