Section
Municipal Utility Tax
37.01 Definitions
37.02 Imposition of tax on supply of gas; tax collection, remittance and return
37.03 Tax on use of electricity
37.04 Exemptions
37.05 Tax in addition to other payments
37.06 Collection of tax on use of electricity
37.07 Remittance and return of tax on use of electricity
37.08 Resales
37.09 Books and records
37.10 Overpayment
37.11 Credits and refunds
37.12 Limitation on action to recover
Hotel and Motel Occupancy Tax
37.30 Tax imposed
37.31 Payment and collection
37.32 Administration
37.33 Return to be filed
37.34 Payment of tax
37.35 Inspection of books
37.36 Enforcement; hearing
37.37 Interest
37.38 Disposition of proceeds
Automobile Renting Occupation Tax Act
37.45 Tax imposed
37.46 Business to file report
37.47 Tax paid
37.48 Copy to State Department of Revenue
Automobile Renting Use Tax Act
37.60 Tax imposed
37.61 Business to file report
37.62 Tax collected
37.63 Tax paid
37.64 Copy to State Department of Revenue
Cannabis Retailers Occupation Tax
37.65 Tax imposed
37.66 Tax collected
Locally Imposed and Administrated Tax Rights and Responsibilities
37.71 Scope
37.72 Definitions
37.73 Notices
37.74 Late payment
37.75 Payment
37.76 Certain credits and refunds
37.77 Audit procedure
37.78 Appeal
37.79 Hearing
37.80 Interest and penalties
37.81 Abatement
37.82 Installment contracts
37.83 Statute of limitations
37.84 Voluntary disclosure
37.85 Publication of tax ordinances
37.86 Liens
37.87 Application
37.99 Penalty