Section
Article 781: Capitation
[Reserved for future legislation]
Article 783: Purchasing
783.01 Preference for resident bidders
783.02 Payment of police and fire service fee
Article 785: Intoxicating Liquor Sales
785.01 Tax levied
Article 791: Business and Occupation Tax
General Provisions
791.01 Definitions
791.02 Imposition of privilege tax
791.03 Producers of natural resource products
791.04 Manufacturing, compounding or preparing products
791.05 Business of selling tangible property; certain sales exempt
791.06 Public service or utility business
791.07 Business of contracting
791.08 Business of operating amusements
791.09 Service business or calling not otherwise specifically taxed
791.10 Business of furnishing property for hire
791.11 Banking and other financial businesses
791.12 Health maintenance organizations
Taxation Procedures
791.20 Exemptions
791.21 Credit
791.22 Tax cumulative
791.23 Computation of tax; payments; return and remittance
791.24 Payment plans
791.25 Records, statements and investigations
791.26 Confidentiality and disclosure of returns
791.27 Mathematical errors; collection of balance due on return without remittance
791.28 Assessment of tax when insufficiently returned
791.29 Notice of assessment; petition for reassessment of payment of assessment within 60 days; finality of assessment; payment of final assessment
791.30 Hearing procedure
791.31 Appeals
791.32 Methods of collection
791.33 Tax constitutes debt; lien created; enforcement of lien
791.34 Distraint
791.35 Injunction
791.36 Refunds
791.37 Limitation on assessments
791.38 Interest and penalties
791.39 Payment when person sells out or quits business; liability of successor; liens
791.40 Settlement of contracts made with city
791.41 Final settlement with nonresident contractor; user personally liable
791.42 Limited effect of Finance Director’s certificate
791.43 Offenses
791.99 Penalty
Article 795: Public Utility Service Excise Tax
795.01 Definitions
795.02 Levy of tax; amount
795.03 Collection; effective date; administration
795.04 Records
795.05 Exemptions
795.06 Nonliability of utility
795.07 Enforcement
795.99 Penalty
Article 797: Hotel Occupancy Tax
797.01 Definitions
797.02 Imposition and levy of tax; exceptions; rate
797.03 Collection
797.04 Remittance
797.05 Occupancy billed to government agencies or employees
797.06 Collection of tax when sale on credit
797.07 Receivership bankruptcy; priority of tax
797.08 Failure to collect or remit tax; liability of hotel operator
797.09 Total amount collected to be remitted
797.10 Interest
797.11 Records
797.12 Cessation of business
797.13 Assessment of tax when insufficiently returned
797.14 Notice of assessment; petition for reassessment; hearing procedure
797.15 Appeals to circuit court
797.16 Tax constitutes debt due city
797.17 Injunction
797.18 Records; limitation on assessments
797.19 Refunds
797.20 Administration and enforcement
797.21 Application of proceeds
797.99 Penalty
Article 751: Municipal Sales and Service Tax and Municipal Use Tax
799.01 Definitions
799.02 Imposition of a municipal sales and service tax
799.03 Imposition of a municipal use tax
799.04 Credit against municipal use tax
799.05 Tax Commissioner shall administer, enforce and collect taxes
799.06 Municipal taxes imposed in addition to consumer sales and service tax and consumer use tax
Cross-reference:
Unlawful disclosure of information, see Part V, Art. 559