CHAPTER 35. TAXATION
This chapter is included in your selections.
- Article 1. IN GENERAL
- Article 2. SALES AND USE TAX
- Article 3. UNIFORM TRANSIENT OCCUPANCY TAX
- § 35-10. Definitions.
- § 35-11. Tax levied; payment of tax by transient.
- § 35-12. Exceptions from imposition of tax.
- § 35-13. Collection by operator; advertisement that tax not to be collected, etc., prohibited.
- § 35-14. Registration of visitor accommodation facilities.
- § 35-15. Reporting and remitting of collections.
- § 35-15.1. Remitting and reporting requirements upon cessation of business.
- § 35-16. Penalties and interest.
- § 35-17. Failure to collect and report tax; determination of tax by Finance Director.
- § 35-18. Appeals.
- § 35-19. Records to be kept.
- § 35-20. Refunds.
- § 35-21. Condition precedent for administrative, legal, or equitable claims.
- § 35-22. Collection by court action.
- § 35-22.1. Violations.
- § 35-22.2. Repeal or amendment of this Article.
- Article 4. REAL PROPERTY TRANSFER TAX
- Article 5. PUBLIC UTILITIES USE TAX
- § 35-40. Definitions.
- § 35-41. City and constitutional exemptions.
- § 35-42. Telephone users tax.
- § 35-43. Electricity.
- § 35-44. Gas.
- § 35-45. Water.
- § 35-46. Tax deemed debt owed City; action for recovery of tax.
- § 35-47. Collection and remittance procedure.
- § 35-48. Powers and duties of tax administrator -Generally.
- § 35-49. Same -- Administrative agreements.
- § 35-50. Failure of service supplier to remit.
- § 35-51. Failure of service user to pay.
- § 35-52. Failure to file statement; hearing.
- § 35-53. Records to be kept.
- § 35-54. Refunds.
- § 35-55. Conflicts with State Public Utilities Commission.
- § 35-56. Utility User Tax Exemptions.
- Article 6. EMERGENCY MEDICAL SERVICES TAX
- § 35-57. Purpose and Intent.
- § 35-58. Definitions.
- § 35-59. Authority for a Special Tax.
- § 35-60. Amount of Tax Imposed.
- § 35-61. Exempt.
- § 35-62. Collection.
- § 35-63. Imposition of Tax.
- § 35-64. Determination of Land Use.
- § 35-65. Use of Tax Proceeds.
- § 35-66. Administrative Interpretation.
- § 35-67. Duration, Amendment or Repeal.
- § 35-68. Effective Date.
- Article 7. STREET INFRASTRUCTURE REHABILITATION TRANSACTIONS AND USE TAX
- § 35-69. Title.
- § 35-70. Restricted uses of the tax/expenditure plan.
- § 35-71. Oversight committee.
- § 35-72. Annual independent audit.
- § 35-73. Operative date.
- § 35-74. Purpose.
- § 35-75. Contract with State.
- § 35-76. Transactions tax rate.
- § 35-77. Place of sale.
- § 35-78. Use tax rate.
- § 35-79. Adoption of provisions of State law.
- § 35-80. Limitations on adoption of State law and collection of use taxes.
- § 35-81. Permit not required.
- § 35-82. Exemptions and exclusions.
- § 35-83. Amendments.
- § 35-84. Enjoining collection forbidden.
- § 35-85. Amendment of this chapter.
- § 35-86. Termination date.
- § 35-87. Refunds and credits; suits and legal proceedings.
- Article 8. GENERAL TRANSACTIONS AND USE TAX
- § 35-88. Title.
- § 35-89. Operative date.
- § 35-90. Purpose.
- § 35-91. Contract with state.
- § 35-92. Transactions tax rate.
- § 35-93. Place of sale.
- § 35-94. Use tax rate.
- § 35-95. Adoption of provisions of state law.
- § 35-96. Limitations on adoption of state law and collection of use taxes.
- § 35-97. Permit not required.
- § 35-98. Exemptions and exclusions.
- § 35-99. Termination date.