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Article I Earned Income Tax
§ 79-1 Definitions.
§ 79-2 Imposition of tax.
§ 79-3 Declaration and payment of tax.
§ 79-4 Collection at source.
§ 79-5 Powers and duties of officer.
§ 79-6 Compensation of officer.
§ 79-7 Suit for collection of tax.
§ 79-8 Interest and penalties on unpaid tax.
§ 79-9 Violations and penalties.
§ 79-10 Applicability.
§ 79-11 Statutory authority, continuing effect.
§ 79-12 Severability.
Article II Local Services Tax
§ 79-13 Title.
§ 79-14 Legislative authority.
§ 79-15 Purpose.
§ 79-16 Definitions.
§ 79-17 Levy of tax.
§ 79-18 Exemption and refunds.
§ 79-19 Duty of employers to collect.
§ 79-20 Returns.
§ 79-21 Dates for determining tax liability and payment.
§ 79-22 Self-employed individuals.
§ 79-23 Individuals engaged in more than one occupation or employed in more than one political subdivision.
§ 79-24 Nonresidents subject to tax.
§ 79-25 Duty of Collector; administration and enforcement of tax.
§ 79-26 Recovery of unpaid tax; interest; penalty for nonpayment.
§ 79-26.1 Violations and penalties.
§ 79-26.2 Interpretation; validity.
Article III Realty Transfer Tax
§ 79-27 Repealer.
§ 79-28 Short title; authority.
§ 79-29 Definitions.
§ 79-30 Imposition of tax; interest.
§ 79-31 Exempt parties; excluded transactions.
§ 79-32 Credits against tax; extension of lease; review; refunds.
§ 79-33 Proceeds of judicial sale.
§ 79-34 Duties of Recorder of Deeds; statement of value.
§ 79-35 Enforcement.
§ 79-36 Construal of provisions.
§ 79-37 Severability.
§ 79-38 Statutory authority.
§ 79-39 When effective.
Article IV Business Privilege Tax
§ 79-40 Title.
§ 79-41 Statutory authority.
§ 79-42 Definitions.
§ 79-43 Levy of tax; rate.
§ 79-44 Computation of annual gross receipts.
§ 79-45 Filing of returns.
§ 79-46 Payment of tax.
§ 79-47 Appointment of Tax Collector.
§ 79-48 Powers and duties of Tax Collector.
§ 79-49 Recovery of unpaid taxes.
§ 79-50 Violations and penalties.
§ 79-51 Construal of provisions; severability.
§ 79-52 When effective; continuing effect.
§ 79-53 Regulatory powers.
§ 79-54 Restriction on increasing rate of taxation.
Article V Light Districts
§ 79-55 Purpose.
§ 79-55.1 Petition and review.
§ 79-55.2 Contract for services.
§ 79-55.3 Assessment of costs.
§ 79-56 Collection of assessments.
Article VI Amusement Device Tax
§ 79-57 Imposition of tax; rate.
§ 79-58 Definitions.
§ 79-59 License required; application information; fee.
§ 79-60 Investigation; issuance of license.
§ 79-61 Form of license; posting required; transfer.
§ 79-62 Late charges.
§ 79-63 Violations and penalties.
§ 79-64 Repealer.
§ 79-65 Severability.
§ 79-66 Filing requirements.
§ 79-67 Statutory authority.
§ 79-68 Codification requirements.
Article VII Per Capita Tax
§ 79-69 Imposition of tax.
§ 79-70 Collection.
§ 79-71 Tax Collector to be bonded.
§ 79-72 Warrant for collection.
§ 79-73 Compensation for collection.
§ 79-74 Notice to taxpayers of tax due.
§ 79-75 Addition of names to tax duplicate.
§ 79-76 Powers and duties of Tax Collector.
§ 79-77 Persons subject to tax by another municipal body or school district.
§ 79-78 Duration of levy.
§ 79-79 Filing of ordinance.
§ 79-80 Statutory authority.
§ 79-81 Codification requirements.
Article VIII Taxpayers' Bill of Rights