CHAPTER 2
MUNICIPAL TAXES

SECTION:

3.2.1: Municipal Retailers' Occupation Tax

3.2.2: Municipal Service Occupation Tax

3.2.3: Municipal Use Tax

3.2.4: Foreign Fire Insurance Companies' Tax

3.2.5: Automobile Renting Use Tax

3.2.6: Automobile Renting Occupation Tax

3.2.7: Motor Fuel Tax

3.2.7.1: Tax Imposed

3.2.7.2: Collection Of Tax

3.2.7.3: Rules And Regulations

3.2.7.4: Revenue To Be Used For Road Improvements And Transportation Infrastructure Projects

3.2.7.5: Failure To Pay Tax

3.2.8: Hotel/Motel Occupancy Tax

3.2.8.1: Purpose

3.2.8.2: Definitions

3.2.8.3: Tax Imposed

3.2.8.4: Operator's Duties

3.2.8.5: Records Maintenance And Inspections

3.2.8.6: Transmittal Of Tax Revenue

3.2.8.7: Refunds

3.2.8.8: Disposition Of Proceeds From Tax And Penalties

3.2.9: Simplified Municipal Telecommunications Tax

3.2.9.1: Definitions

3.2.9.2: Tax Imposed

3.2.9.3: Collection Of Tax By Retailers

3.2.9.4: Returns To Department

3.2.9.5: Resellers

3.2.9.6: Repealer

3.2.10: Home Rule Sales Tax

3.2.10.1: Purpose

3.2.10.2: Home Rule Municipal Retailers' Occupation Tax Imposed

3.2.10.3: Home Rule Municipal Service Occupation Tax Imposed

3.2.10.4: Collection By State

3.2.11: Municipal Cannabis Retailers' Occupation Tax

3.2.11.1: Tax Imposed; Rate

3.2.11.2: Collection Of Tax By Retailers

3.2.12: Amusement Tax