Section
General Provisions
39.001 Annual franchise tax imposed
Excise Tax on Users, Consumers, and the like
39.015 Definitions
39.016 Imposition and levy; amount
39.017 Collection and payment; effective date
39.018 Records to be kept; inspections and transcripts of records
39.019 Exemptions
39.020 Liability of utility; disputes over payment; rules and regulations
39.021 Unpaid tax; penalties
39.022 Notice to utilities
Business Privilege of Gross Sales Tax
39.035 Definitions
39.036 Authority to levy
39.037 Records
39.038 Schedule of payment; form of return
39.039 Returns and amount of payment confidential
39.040 Failure to make return; incompetence or erroneous return
39.041 Assessment
39.042 Notice of assessment
39.043 Abatement
39.044 Appeals from assessments; correction; recovery of tax improperly charged
39.045 Payments; receipts; accountability
39.046 Tax cumulative; exercise of business privilege conditioned upon payment of tax
39.047 Lien for unpaid tax; default
39.048 Additions to tax
39.049 Interest
39.050 Collection by suit
39.051 Settlement agreements and compromises
39.052 Tax responsibility upon sale of business; liability of purchases
39.053 Recordation of certificate of assessment; release of lien
39.054 Collection by distraint
39.055 Payment prerequisite to final settlement of contracts for the city
39.056 Prohibited acts
39.057 Administration
39.058 Production of coal and other natural resource products
39.059 Manufactured or compounded products
39.060 Selling tangible property; exemptions
39.061 Public service and utility business
39.062 Contracting
39.063 Operating amusements
39.064 Furnishing property for hire, lease, and the like
39.065 Small loan business
39.066 Service business or calling not otherwise specifically taxed
39.067 Banking and other financial business; legislative findings
39.068 Exemptions
39.069 Assessment limited to subjects authorized by the state
39.070 Use of gross income in computing more than one tax
39.071 Determining value of goods shipped out of city without sale
39.072 Determining value of goods transferred between affiliates
39.073 Erroneous computation
39.074 Tax information exchanged between city and state to be confidential
39.075 Authorization to enter into reciprocal agreement
39.076 Business enhancement; tax credit definitions
39.077 Purpose of granting tax credits for new and expanded businesses
39.078 Application form; requirements
39.079 Amount of credit allowed
39.080 Administration of tax credit program
39.081 Reopened businesses
39.082 Qualified investment
39.083 Reduction in the number of employees
39.084 Taxpayer’s responsibility to keep records of investment credit
39.085 Appeals from tax credit decisions
39.086 References to state code
39.999 Penalty