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City of Bloomington, IL
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2024-07-22
info
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Municipal Code
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Chapter 39 Taxation
Derivation Table
Ch DT
Derivation Table
Municipal Code
Ch 1
General Provisions
Ch 2
Administration
Ch 3
Advertising Sign Code
Ch 4
Air Pollution Control
Ch 5
Arts and Entertainment
Ch 6
Alcoholic Beverages
Ch 7
Entertainment Venues and Amusements
Ch 8
Animals and Fowl
Ch 8.5
Annexations
Ch 9
(Reserved)
Ch 10
Building Code
Ch 11
(Reserved)
Ch 12
Emergency Management
Ch 13
Concealed Weapons
Ch 14
Telecommunications
Ch 15
Electrical Code
Ch 16
Department of Finance
Ch 17
Fire Department and Fire Prevention
Ch 18
Floodplain Area Development Code
Ch 19
City Forester
Ch 20
Gambling
Ch 21
Refuse Code
Ch 22
Health and Sanitation
Ch 22.2
Human Relations
Ch 22.8
Insurance — Central Illinois Risk Pooling Authority
Ch 23
Lake Bloomington
Ch 24
Subdivision Regulations
Ch 25
Library
Ch 26
(Reserved)
Ch 27
Water
Ch 28
Misdemeanors
Ch 29
Motor Vehicles and Traffic
Ch 30
(Reserved)
Ch 30.5
Nuisances
Ch 31
Parks and Cemeteries
Ch 32
Pawnbrokers, Auctioneers, Junk Dealers, and Secondhand Dealers
Ch 33
Solicitors and Trespasses
Ch 34
Plumbing Code
Ch 35
Police Department
Ch 36
Waste Collectors or Waste Haulers
Ch 37
Sewers and Sewage Disposal
Ch 37.5
Sexually Oriented Entertainment Businesses
Ch 38
Streets, Sidewalks and Other Public Ways
Ch 39
Taxation
Ch 39 Art I
Tax on Fire Insurance Companies
§ 39-101
[Ch. 39, Sec. 1] All companies not incorporated under laws of Illinois to pay tax.
§ 39-102
[Ch. 39, Sec. 2] Duty of agents.
§ 39-103
[Ch. 39, Sec. 3] Insurance broker not to place insurance until article complied with.
§ 39-104
[Ch. 39, Sec. 4] Penalty.
Ch 39 Art II
Public Utility Tax
§ 39-201
[Ch. 39, Sec. 5] Requiring customers and users of electricity for heat, light, and power furnished by the City of Bloomington, Illinois, to pay the tax required to be paid by Sec. 469 of Chapter 120, Ill. Rev. Stat. 1959.
§ 39-202
[Ch. 39, Sec. 6] Not to effect any increase in existing rate.
Ch 39 Art III
Municipal Cannabis Retailers' Occupation Tax
§ 39-301
Tax imposed; rate.
§ 39-302
Collection of tax by retailers.
Ch 39 Art IV
(Reserved)
Ch 39 Art V
(Reserved)
Ch 39 Art VI
Taxes on Automobile Rental Use Tax
§ 39-601
[Ch. 39, Sec. 17] Imposition of tax.
§ 39-602
[Ch. 39, Sec. 18] Filing of report.
§ 39-603
[Ch. 39, Sec. 19] Collection of tax.
§ 39-604
[Ch. 39, Sec. 20] Payment of tax.
Ch 39 Art VII
Automobile Renting Occupation Tax
§ 39-701
[Ch. 39, Sec. 21] Imposition of tax.
§ 39-702
[Ch. 39, Sec. 22] Filing of report.
§ 39-703
[Ch. 39, Sec. 23] Payment of tax.
§ 39-704
[Ch. 39, Sec. 24] Filing of copy of article.
Ch 39 Art VIII
Tax Upon the Use and Privilege of Renting a Hotel or Motel Room
§ 39-801
[Ch. 39, Sec. 25] Definitions.
§ 39-802
[Ch. 39, Sec. 26] Tax.
§ 39-803
[Ch. 39, Sec. 27] Books and records.
§ 39-804
[Ch. 39, Sec. 28] Transmittal of tax revenue.
§ 39-805
[Ch. 39, Sec. 29] Collection.
§ 39-806
[Ch. 39, Sec. 30] Proceeds of tax and fines.
§ 39-807
[Ch. 39, Sec. 31] Penalties.
§ 39-808
[Ch. 39, Sec. 32] Severability.
§ 39-809
[Ch. 39, Sec. 33] Rules and regulations.
Ch 39 Art IX
Gross Receipts Utility Tax
§ 39-901
[Ch. 39, Sec. 36] Imposition of tax.
§ 39-902
[Ch. 39, Sec. 37] Exclusions.
§ 39-903
[Ch. 39, Sec. 38] Tax additional to other charges.
§ 39-904
[Ch. 39, Sec. 39] Definitions.
§ 39-905
[Ch. 39, Sec. 40] When effective; applicability.
§ 39-906
[Ch. 39, Sec. 41] Making of returns.
§ 39-907
[Ch. 39, Sec. 42] Over payments.
§ 39-908
[Ch. 39, Sec. 43] (Reserved)
§ 39-909
[Ch. 39, Sec. 44] Severability.
§ 39-910
[Ch. 39, Sec. 45] When effective.
Ch 39 Art X
Electricity Tax
§ 39-1001
[Ch. 39, Sec. 46] Tax imposed.
§ 39-1002
[Ch. 39, Sec. 47] Exceptions.
§ 39-1003
[Ch. 39, Sec. 48] Additional taxes.
§ 39-1004
[Ch. 39, Sec. 49] Collection.
§ 39-1005
[Ch. 39, Sec. 50] Reports to municipality.
§ 39-1006
[Ch. 39, Sec. 51] Credit for overpayment.
§ 39-1007
[Ch. 39, Sec. 52] Penalty.
Ch 39 Art XI
Home Rule Municipal Retailer's and Service Occupation Tax
§ 39-1101
[Ch. 39, Sec. 130] Imposition of tax.
§ 39-1102
[Ch. 39, Sec. 131] Collection.
§ 39-1103
[Ch. 39, Sec. 132] Copy of ordinance to Illinois Department of Revenue.
§ 39-1104
[Ch. 39, Sec. 133] Disposition of certain proceeds.
Ch 39 Art XII
City of Bloomington Use Tax
§ 39-1201
[Ch. 39, Sec. 140] Nature of tax.
§ 39-1202
[Ch. 39, Sec. 141] Definitions.
§ 39-1203
[Ch. 39, Sec. 142] Imposition of tax; collection by sellers.
§ 39-1204
[Ch. 39, Sec. 143] Exemptions.
§ 39-1205
[Ch. 39, Sec. 144] Certificate of registration.
§ 39-1206
[Ch. 39, Sec. 145] Tax returns; payments; collection fees; deposit of collection.
§ 39-1207
[Ch. 39, Sec. 146] Resale number.
§ 39-1208
[Ch. 39, Sec. 147] Payment by purchaser-lessor.
§ 39-1209
[Ch. 39, Sec. 148] Filing; penalties; suit for collections.
§ 39-1210
[Ch. 39, Sec. 149] Records; audits.
§ 39-1211
[Ch. 39, Sec. 150] Process; service.
§ 39-1212
[Ch. 39, Sec. 151] Rules and regulations.
§ 39-1213
[Ch. 39, Sec. 152] Error; claim for credit; hearing.
§ 39-1214
[Ch. 39, Sec. 153] Deficiency demand; notice; hearing.
§ 39-1215
[Ch. 39, Sec. 154] Investigation; hearing; evidence.
§ 39-1216
[Ch. 39, Sec. 155] Testimony; perjury.
§ 39-1217
[Ch. 39, Sec. 156] Subpoenas; contempt.
§ 39-1218
[Ch. 39, Sec. 157] Privacy.
§ 39-1219
[Ch. 39, Sec. 158] Services of notices.
§ 39-1220
[Ch. 39, Sec. 159] Corporations; officers.
§ 39-1221
[Ch. 39, Sec. 160] Violations; penalties.
§ 39-1222
[Ch. 39, Sec. 161] Legislative interest; severability.
Ch 39 Art XIII
Home Rule Gas Use Tax
§ 39-1301
[Ch. 39, Sec. 170] Short title.
§ 39-1302
[Ch. 39, Sec. 171] Definitions.
§ 39-1303
[Ch. 39, Sec. 172] Tax.
§ 39-1304
[Ch. 39, Sec. 173] Collection of tax by public utility.
§ 39-1305
[Ch. 39, Sec. 174] Books and records.
Ch 39 Art XIV
City of Bloomington Telecommunications Tax
§ 39-1401
[Ch. 39, Sec. 200] Title.
§ 39-1402
[Ch. 39, Sec. 201] Definitions.
§ 39-1403
[Ch. 39, Sec. 202] Tax imposed.
§ 39-1404
[Ch. 39, Sec. 203] Collection of tax by retailers.
§ 39-1405
[Ch. 39, Sec. 204] Filing returns and remittances by retailers.
§ 39-1406
[Ch. 39, Sec. 205] Registration.
§ 39-1407
[Ch. 39, Sec. 206] Obligation of taxpayers to file returns and pay tax.
§ 39-1408
[Ch. 39, Sec. 207] Resale numbers.
§ 39-1409
[Ch. 39, Sec. 208] Maintaining books and records.
§ 39-1410
[Ch. 39, Sec. 209] Rules and regulations.
§ 39-1411
[Ch. 39, Sec. 210] Severability.
§ 39-1412
[Ch. 39, Sec. 211] Status of Illinois Municipal Code Section 8-11-17.
Ch 39 Art XV
Tax Rights and Responsibility
§ 39-1501
[Ch. 39, Sec. 301] Title.
§ 39-1502
[Ch. 39, Sec. 302] Scope.
§ 39-1503
[Ch. 39, Sec. 303] Definitions.
§ 39-1504
[Ch. 39, Sec. 304] Notices.
§ 39-1505
[Ch. 39, Sec. 305] Late payment.
§ 39-1506
[Ch. 39, Sec. 306] Payment.
§ 39-1507
[Ch. 39, Sec. 307] Certain credits and refunds.
§ 39-1508
[Ch. 39, Sec. 308] Audit procedure.
§ 39-1509
[Ch. 39, Sec. 309] Appeals.
§ 39-1510
[Ch. 39, Sec. 310] Hearing.
§ 39-1511
[Ch. 39, Sec. 311] Interest and penalties.
§ 39-1512
[Ch. 39, Sec. 312] Abatement.
§ 39-1513
[Ch. 39, Sec. 313] Installment contracts.
§ 39-1514
[Ch. 39, Sec. 314] Statute of limitations.
§ 39-1515
[Ch. 39, Sec. 314A] Collection.
§ 39-1516
[Ch. 39, Sec. 314B] Tax liens.
§ 39-1517
[Ch. 39, Sec. 315] Voluntary disclosure.
§ 39-1518
[Ch. 39, Sec. 316] Publication of tax ordinances.
§ 39-1519
[Ch. 39, Sec. 317] Internal review procedure.
§ 39-1520
[Ch. 39, Sec. 318] Application.
§ 39-1521
[Ch. 39, Sec. 319] Severability.
§ 39-1522
[Ch. 39, Sec. 320] Rules and regulations.
Ch 39 Art XVI
Food and Beverage Tax
§ 39-1601
[Ch. 39, Sec. 325] Definitions.
§ 39-1602
[Ch. 39, Sec. 326] Imposition of tax.
§ 39-1603
[Ch. 39, Sec. 327] Liability for payment.
§ 39-1604
[Ch. 39, Sec. 328] Collection of tax.
§ 39-1605
[Ch. 39, Sec. 329] Rules and regulations.
§ 39-1606
[Ch. 39, Sec. 330] Filing of application.
§ 39-1607
[Ch. 39, Sec. 331] Filing of return.
§ 39-1608
[Ch. 39, Sec. 332] Compensation for collection services.
§ 39-1609
[Ch. 39, Sec. 333] Financial records.
§ 39-1610
[Ch. 39, Sec. 334] Failure to remit; licensing.
§ 39-1611
[Ch. 39, Sec. 335] Violations; penalties.
Ch 39 Art XVII
Package Liquor Tax
§ 39-1701
[Ch. 39, Sec. 350] Title.
§ 39-1702
[Ch. 39, Sec. 351] Definitions.
§ 39-1703
[Ch. 39, Sec. 352] Imposition of tax.
§ 39-1704
[Ch. 39, Sec. 353] Liability for payment.
§ 39-1705
[Ch. 39, Sec. 354] Collection of tax.
§ 39-1706
[Ch. 39, Sec. 355] Rules and regulations.
§ 39-1707
[Ch. 39, Sec. 356] Filing of return.
§ 39-1708
[Ch. 39, Sec. 357] Failure to pay, collect, or remit tax.
§ 39-1709
[Ch. 39, Sec. 358] Records.
§ 39-1710
[Ch. 39, Sec. 359] Exemptions.
§ 39-1711
[Ch. 39, Sec. 360] Suspension or revocation of licenses for failure to comply; hearing.
§ 39-1712
[Ch. 39, Sec. 361] Disposition of proceeds of tax.
§ 39-1713
[Ch. 39, Sec. 362] Penalty.
Ch 39 Art XVIII
Local Motor Fuel Tax
§ 39-1801
[Ch. 39, Sec. 370] Definitions.
§ 39-1802
[Ch. 39, Sec. 371] Imposition of tax.
§ 39-1803
[Ch. 39, Sec. 372] Collection by retail gasoline dealers.
§ 39-1804
[Ch. 39, Sec. 373] Transmittal of tax revenue; credits and refunds.
§ 39-1805
[Ch. 39, Sec. 374] Revenue to be used for transportation infrastructure projects.
§ 39-1806
[Ch. 39, Sec. 375] Rules and regulations.
§ 39-1807
[Ch. 39, Sec. 376] Penalty.
Ch 39 Art XIX
Amusement Tax
§ 39-1901
[Ch. 39, Sec. 401] Definitions.
§ 39-1902
[Ch. 39, Sec. 402] Tax imposed.
§ 39-1903
[Ch. 39, Sec. 403] Books and records: inspection; contents.
§ 39-1904
[Ch. 39, Sec. 404] Transmittal of tax revenue by owner.
§ 39-1905
[Ch. 39, Sec. 405] Registration.
§ 39-1906
[Ch. 39, Sec. 406] Allocation orders.
§ 39-1907
[Ch. 39, Sec. 407] Exemptions.
§ 39-1908
[Ch. 39, Sec. 408] Collection.
§ 39-1909
[Ch. 39, Sec. 409] Suspension of licenses.
§ 39-1910
[Ch. 39, Sec. 410] Penalties.
§ 39-1911
[Ch. 39, Sec. 411] Rules and regulations.
Ch 39 Art XX
(Reserved)
Ch 40
Taxicabs
Ch 41
Tobacco
Ch 42
Township Officers, Etc.
Ch 43
Manufactured Home Parks
Ch 43.5
Urban Development
Ch 44
Zoning
Ch 45
Property Maintenance Code
Disposition List
Ch DL
Disposition List
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Chapter 39
Taxation
Article I
Tax on Fire Insurance Companies
chevron_right
§ 39-101
[Ch. 39, Sec. 1] All companies not incorporated under laws of Illinois to pay tax.
chevron_right
§ 39-102
[Ch. 39, Sec. 2] Duty of agents.
chevron_right
§ 39-103
[Ch. 39, Sec. 3] Insurance broker not to place insurance until article complied with.
chevron_right
§ 39-104
[Ch. 39, Sec. 4] Penalty.
chevron_right
Article II
Public Utility Tax
chevron_right
§ 39-201
[Ch. 39, Sec. 5] Requiring customers and users of electricity for heat, light, and power furnished by the City of Bloomington, Illinois, to pay the tax required to be paid by Sec. 469 of Chapter 120, Ill. Rev. Stat. 1959.
chevron_right
§ 39-202
[Ch. 39, Sec. 6] Not to effect any increase in existing rate.
chevron_right
Article III
Municipal Cannabis Retailers' Occupation Tax
chevron_right
§ 39-301
Tax imposed; rate.
chevron_right
§ 39-302
Collection of tax by retailers.
chevron_right
Article IV
(Reserved)
chevron_right
Article V
(Reserved)
chevron_right
Article VI
Taxes on Automobile Rental Use Tax
chevron_right
§ 39-601
[Ch. 39, Sec. 17] Imposition of tax.
chevron_right
§ 39-602
[Ch. 39, Sec. 18] Filing of report.
chevron_right
§ 39-603
[Ch. 39, Sec. 19] Collection of tax.
chevron_right
§ 39-604
[Ch. 39, Sec. 20] Payment of tax.
chevron_right
Article VII
Automobile Renting Occupation Tax
chevron_right
§ 39-701
[Ch. 39, Sec. 21] Imposition of tax.
chevron_right
§ 39-702
[Ch. 39, Sec. 22] Filing of report.
chevron_right
§ 39-703
[Ch. 39, Sec. 23] Payment of tax.
chevron_right
§ 39-704
[Ch. 39, Sec. 24] Filing of copy of article.
chevron_right
Article VIII
Tax Upon the Use and Privilege of Renting a Hotel or Motel Room
chevron_right
§ 39-801
[Ch. 39, Sec. 25] Definitions.
chevron_right
§ 39-802
[Ch. 39, Sec. 26] Tax.
chevron_right
§ 39-803
[Ch. 39, Sec. 27] Books and records.
chevron_right
§ 39-804
[Ch. 39, Sec. 28] Transmittal of tax revenue.
chevron_right
§ 39-805
[Ch. 39, Sec. 29] Collection.
chevron_right
§ 39-806
[Ch. 39, Sec. 30] Proceeds of tax and fines.
chevron_right
§ 39-807
[Ch. 39, Sec. 31] Penalties.
chevron_right
§ 39-808
[Ch. 39, Sec. 32] Severability.
chevron_right
§ 39-809
[Ch. 39, Sec. 33] Rules and regulations.
chevron_right
Article IX
Gross Receipts Utility Tax
chevron_right
§ 39-901
[Ch. 39, Sec. 36] Imposition of tax.
chevron_right
§ 39-902
[Ch. 39, Sec. 37] Exclusions.
chevron_right
§ 39-903
[Ch. 39, Sec. 38] Tax additional to other charges.
chevron_right
§ 39-904
[Ch. 39, Sec. 39] Definitions.
chevron_right
§ 39-905
[Ch. 39, Sec. 40] When effective; applicability.
chevron_right
§ 39-906
[Ch. 39, Sec. 41] Making of returns.
chevron_right
§ 39-907
[Ch. 39, Sec. 42] Over payments.
chevron_right
§ 39-908
[Ch. 39, Sec. 43] (Reserved)
chevron_right
§ 39-909
[Ch. 39, Sec. 44] Severability.
chevron_right
§ 39-910
[Ch. 39, Sec. 45] When effective.
chevron_right
Article X
Electricity Tax
chevron_right
§ 39-1001
[Ch. 39, Sec. 46] Tax imposed.
chevron_right
§ 39-1002
[Ch. 39, Sec. 47] Exceptions.
chevron_right
§ 39-1003
[Ch. 39, Sec. 48] Additional taxes.
chevron_right
§ 39-1004
[Ch. 39, Sec. 49] Collection.
chevron_right
§ 39-1005
[Ch. 39, Sec. 50] Reports to municipality.
chevron_right
§ 39-1006
[Ch. 39, Sec. 51] Credit for overpayment.
chevron_right
§ 39-1007
[Ch. 39, Sec. 52] Penalty.
chevron_right
Article XI
Home Rule Municipal Retailer's and Service Occupation Tax
chevron_right
§ 39-1101
[Ch. 39, Sec. 130] Imposition of tax.
chevron_right
§ 39-1102
[Ch. 39, Sec. 131] Collection.
chevron_right
§ 39-1103
[Ch. 39, Sec. 132] Copy of ordinance to Illinois Department of Revenue.
chevron_right
§ 39-1104
[Ch. 39, Sec. 133] Disposition of certain proceeds.
chevron_right
Article XII
City of Bloomington Use Tax
chevron_right
§ 39-1201
[Ch. 39, Sec. 140] Nature of tax.
chevron_right
§ 39-1202
[Ch. 39, Sec. 141] Definitions.
chevron_right
§ 39-1203
[Ch. 39, Sec. 142] Imposition of tax; collection by sellers.
chevron_right
§ 39-1204
[Ch. 39, Sec. 143] Exemptions.
chevron_right
§ 39-1205
[Ch. 39, Sec. 144] Certificate of registration.
chevron_right
§ 39-1206
[Ch. 39, Sec. 145] Tax returns; payments; collection fees; deposit of collection.
chevron_right
§ 39-1207
[Ch. 39, Sec. 146] Resale number.
chevron_right
§ 39-1208
[Ch. 39, Sec. 147] Payment by purchaser-lessor.
chevron_right
§ 39-1209
[Ch. 39, Sec. 148] Filing; penalties; suit for collections.
chevron_right
§ 39-1210
[Ch. 39, Sec. 149] Records; audits.
chevron_right
§ 39-1211
[Ch. 39, Sec. 150] Process; service.
chevron_right
§ 39-1212
[Ch. 39, Sec. 151] Rules and regulations.
chevron_right
§ 39-1213
[Ch. 39, Sec. 152] Error; claim for credit; hearing.
chevron_right
§ 39-1214
[Ch. 39, Sec. 153] Deficiency demand; notice; hearing.
chevron_right
§ 39-1215
[Ch. 39, Sec. 154] Investigation; hearing; evidence.
chevron_right
§ 39-1216
[Ch. 39, Sec. 155] Testimony; perjury.
chevron_right
§ 39-1217
[Ch. 39, Sec. 156] Subpoenas; contempt.
chevron_right
§ 39-1218
[Ch. 39, Sec. 157] Privacy.
chevron_right
§ 39-1219
[Ch. 39, Sec. 158] Services of notices.
chevron_right
§ 39-1220
[Ch. 39, Sec. 159] Corporations; officers.
chevron_right
§ 39-1221
[Ch. 39, Sec. 160] Violations; penalties.
chevron_right
§ 39-1222
[Ch. 39, Sec. 161] Legislative interest; severability.
chevron_right
Article XIII
Home Rule Gas Use Tax
chevron_right
§ 39-1301
[Ch. 39, Sec. 170] Short title.
chevron_right
§ 39-1302
[Ch. 39, Sec. 171] Definitions.
chevron_right
§ 39-1303
[Ch. 39, Sec. 172] Tax.
chevron_right
§ 39-1304
[Ch. 39, Sec. 173] Collection of tax by public utility.
chevron_right
§ 39-1305
[Ch. 39, Sec. 174] Books and records.
chevron_right
Article XIV
City of Bloomington Telecommunications Tax
chevron_right
§ 39-1401
[Ch. 39, Sec. 200] Title.
chevron_right
§ 39-1402
[Ch. 39, Sec. 201] Definitions.
chevron_right
§ 39-1403
[Ch. 39, Sec. 202] Tax imposed.
chevron_right
§ 39-1404
[Ch. 39, Sec. 203] Collection of tax by retailers.
chevron_right
§ 39-1405
[Ch. 39, Sec. 204] Filing returns and remittances by retailers.
chevron_right
§ 39-1406
[Ch. 39, Sec. 205] Registration.
chevron_right
§ 39-1407
[Ch. 39, Sec. 206] Obligation of taxpayers to file returns and pay tax.
chevron_right
§ 39-1408
[Ch. 39, Sec. 207] Resale numbers.
chevron_right
§ 39-1409
[Ch. 39, Sec. 208] Maintaining books and records.
chevron_right
§ 39-1410
[Ch. 39, Sec. 209] Rules and regulations.
chevron_right
§ 39-1411
[Ch. 39, Sec. 210] Severability.
chevron_right
§ 39-1412
[Ch. 39, Sec. 211] Status of Illinois Municipal Code Section 8-11-17.
chevron_right
Article XV
Tax Rights and Responsibility
chevron_right
§ 39-1501
[Ch. 39, Sec. 301] Title.
chevron_right
§ 39-1502
[Ch. 39, Sec. 302] Scope.
chevron_right
§ 39-1503
[Ch. 39, Sec. 303] Definitions.
chevron_right
§ 39-1504
[Ch. 39, Sec. 304] Notices.
chevron_right
§ 39-1505
[Ch. 39, Sec. 305] Late payment.
chevron_right
§ 39-1506
[Ch. 39, Sec. 306] Payment.
chevron_right
§ 39-1507
[Ch. 39, Sec. 307] Certain credits and refunds.
chevron_right
§ 39-1508
[Ch. 39, Sec. 308] Audit procedure.
chevron_right
§ 39-1509
[Ch. 39, Sec. 309] Appeals.
chevron_right
§ 39-1510
[Ch. 39, Sec. 310] Hearing.
chevron_right
§ 39-1511
[Ch. 39, Sec. 311] Interest and penalties.
chevron_right
§ 39-1512
[Ch. 39, Sec. 312] Abatement.
chevron_right
§ 39-1513
[Ch. 39, Sec. 313] Installment contracts.
chevron_right
§ 39-1514
[Ch. 39, Sec. 314] Statute of limitations.
chevron_right
§ 39-1515
[Ch. 39, Sec. 314A] Collection.
chevron_right
§ 39-1516
[Ch. 39, Sec. 314B] Tax liens.
chevron_right
§ 39-1517
[Ch. 39, Sec. 315] Voluntary disclosure.
chevron_right
§ 39-1518
[Ch. 39, Sec. 316] Publication of tax ordinances.
chevron_right
§ 39-1519
[Ch. 39, Sec. 317] Internal review procedure.
chevron_right
§ 39-1520
[Ch. 39, Sec. 318] Application.
chevron_right
§ 39-1521
[Ch. 39, Sec. 319] Severability.
chevron_right
§ 39-1522
[Ch. 39, Sec. 320] Rules and regulations.
chevron_right
Article XVI
Food and Beverage Tax
chevron_right
§ 39-1601
[Ch. 39, Sec. 325] Definitions.
chevron_right
§ 39-1602
[Ch. 39, Sec. 326] Imposition of tax.
chevron_right
§ 39-1603
[Ch. 39, Sec. 327] Liability for payment.
chevron_right
§ 39-1604
[Ch. 39, Sec. 328] Collection of tax.
chevron_right
§ 39-1605
[Ch. 39, Sec. 329] Rules and regulations.
chevron_right
§ 39-1606
[Ch. 39, Sec. 330] Filing of application.
chevron_right
§ 39-1607
[Ch. 39, Sec. 331] Filing of return.
chevron_right
§ 39-1608
[Ch. 39, Sec. 332] Compensation for collection services.
chevron_right
§ 39-1609
[Ch. 39, Sec. 333] Financial records.
chevron_right
§ 39-1610
[Ch. 39, Sec. 334] Failure to remit; licensing.
chevron_right
§ 39-1611
[Ch. 39, Sec. 335] Violations; penalties.
chevron_right
Article XVII
Package Liquor Tax
chevron_right
§ 39-1701
[Ch. 39, Sec. 350] Title.
chevron_right
§ 39-1702
[Ch. 39, Sec. 351] Definitions.
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§ 39-1703
[Ch. 39, Sec. 352] Imposition of tax.
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§ 39-1704
[Ch. 39, Sec. 353] Liability for payment.
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§ 39-1705
[Ch. 39, Sec. 354] Collection of tax.
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§ 39-1706
[Ch. 39, Sec. 355] Rules and regulations.
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§ 39-1707
[Ch. 39, Sec. 356] Filing of return.
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§ 39-1708
[Ch. 39, Sec. 357] Failure to pay, collect, or remit tax.
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§ 39-1709
[Ch. 39, Sec. 358] Records.
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§ 39-1710
[Ch. 39, Sec. 359] Exemptions.
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§ 39-1711
[Ch. 39, Sec. 360] Suspension or revocation of licenses for failure to comply; hearing.
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§ 39-1712
[Ch. 39, Sec. 361] Disposition of proceeds of tax.
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§ 39-1713
[Ch. 39, Sec. 362] Penalty.
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Article XVIII
Local Motor Fuel Tax
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§ 39-1801
[Ch. 39, Sec. 370] Definitions.
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§ 39-1802
[Ch. 39, Sec. 371] Imposition of tax.
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§ 39-1803
[Ch. 39, Sec. 372] Collection by retail gasoline dealers.
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§ 39-1804
[Ch. 39, Sec. 373] Transmittal of tax revenue; credits and refunds.
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§ 39-1805
[Ch. 39, Sec. 374] Revenue to be used for transportation infrastructure projects.
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§ 39-1806
[Ch. 39, Sec. 375] Rules and regulations.
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§ 39-1807
[Ch. 39, Sec. 376] Penalty.
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Article XIX
Amusement Tax
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§ 39-1901
[Ch. 39, Sec. 401] Definitions.
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§ 39-1902
[Ch. 39, Sec. 402] Tax imposed.
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§ 39-1903
[Ch. 39, Sec. 403] Books and records: inspection; contents.
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§ 39-1904
[Ch. 39, Sec. 404] Transmittal of tax revenue by owner.
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§ 39-1905
[Ch. 39, Sec. 405] Registration.
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§ 39-1906
[Ch. 39, Sec. 406] Allocation orders.
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§ 39-1907
[Ch. 39, Sec. 407] Exemptions.
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§ 39-1908
[Ch. 39, Sec. 408] Collection.
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§ 39-1909
[Ch. 39, Sec. 409] Suspension of licenses.
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§ 39-1910
[Ch. 39, Sec. 410] Penalties.
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§ 39-1911
[Ch. 39, Sec. 411] Rules and regulations.
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Article XX
(Reserved)
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