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City of Columbia, IL
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2020-08-17
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Part II: General Legislation
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Chapter 335 Taxation
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 7
Boards, Commissions and Committees
Ch 14
City Council
Ch 18
City Plan
Ch 25
Discrimination
Ch 31
Emergency Services
Ch 35
Ethics
Ch 42
Finances
Ch 53
Identity Theft Prevention Program
Ch 79
Officers and Employees
Ch 85
Personnel Code
Ch 90
Purchasing
Ch 96
Records
Ch 102
Wards
Part II: General Legislation
Ch 105
Adult Uses
Ch 110
Alarm Systems
Ch 120
Animals
Ch 125
Architectural Review
Ch 132
Bed-And-Breakfast Establishments
Ch 138
Building Construction
Ch 142
Business Licensing
Ch 144
Cannabis
Ch 146
Driveways
Ch 154
Electrical Code
Ch 160
Excavations
Ch 165
Fees and Charges
Ch 170
Flood Damage Prevention
Ch 175
Foreign Fire Insurance Companies
Ch 187
Historic Preservation
Ch 194
Housing Code
Ch 202
Industrial Standards
Ch 209
Junk Dealers
Ch 223
Liquor Code
Ch 230
Massage Establishments
Ch 235
Mobile Home Parks
Ch 244
Noise
Ch 249
Nuisances
Ch 256
Offenses
Ch 260
Oil and Gas Wells
Ch 267
Parks and Public Areas
Ch 271
Peddling and Soliciting
Ch 275
Play Vehicles
Ch 278
Plumbing Code
Ch 280
Property Maintenance
Ch 288
Raffles
Ch 302
Signs and Awnings
Ch 308
Solid Waste
Ch 313
Storage Trailers
Ch 319
Stormwater Management
Ch 324
Streets and Sidewalks
Ch 330
Subdivision of Land
Ch 335
Taxation
Ch 335 Art I
Locally Imposed and Administered Tax Rights and Responsibilities
ยงย 335-1.1
Title.
ยงย 335-1.2
Scope.
ยงย 335-1.3
Definitions.
ยงย 335-1.4
Notices.
ยงย 335-1.5
Late payments.
ยงย 335-1.6
Application of payments.
ยงย 335-1.7
Credits and refunds.
ยงย 335-1.8
Audit procedure.
ยงย 335-1.9
Appeals.
ยงย 335-1.10
Hearing on appeal.
ยงย 335-1.11
Interest and penalties.
ยงย 335-1.12
Abatement of penalties.
ยงย 335-1.13
Installment contracts.
ยงย 335-1.14
Statute of limitations.
ยงย 335-1.15
Voluntary disclosure.
ยงย 335-1.16
Publication of tax ordinances.
ยงย 335-1.17
Internal review procedure for liens.
ยงย 335-1.18
Applicability.
Ch 335 Art II
Municipal Utility Tax
ยงย 335-2.1
Tax imposed; rate.
ยงย 335-2.2
Exemptions.
ยงย 335-2.3
Additional taxes.
ยงย 335-2.4
Definitions.
ยงย 335-2.5
Tax to be based on gross receipts.
ยงย 335-2.6
Electricity consumption tax rates.
ยงย 335-2.7
Collection of tax.
ยงย 335-2.8
Reports to City.
ยงย 335-2.9
Credit for overpayment.
ยงย 335-2.10
Penalty.
Ch 335 Art III
Municipal Automobile Renting Occupation Tax
ยงย 335-3.1
Tax imposed; rate.
ยงย 335-3.2
Definitions.
ยงย 335-3.3
Collection and enforcement.
ยงย 335-3.4
Reimbursement procedure.
ยงย 335-3.5
Constitutional limitation on tax.
Ch 335 Art IV
Municipal Automobile Renting Use Tax
ยงย 335-4.1
Tax imposed; rate.
ยงย 335-4.2
Collection and enforcement.
Ch 335 Art V
Library Tax
ยงย 335-5.1
Tax imposed; amount.
Ch 335 Art VI
Hotel and Motel Accommodations Tax
ยงย 335-6.1
Definitions.
ยงย 335-6.2
Tax imposed; rate.
ยงย 335-6.3
Liability for payment.
ยงย 335-6.4
Collection of tax.
ยงย 335-6.5
Filing of returns.
ยงย 335-6.6
Failure to pay Collector or remit tax.
ยงย 335-6.7
Records.
ยงย 335-6.8
Exemption.
ยงย 335-6.9
Suspension or revocation of license for failure to comply; hearing.
ยงย 335-6.10
Disposition of proceeds of tax.
ยงย 335-6.11
Penalty.
Ch 335 Art VII
Municipal Cannabis Retailers' Occupation Tax
ยงย 335-7.1
Tax imposed; rate.
ยงย 335-7.2
Collection by retailers; enforcement.
ยงย 335-7.3
When effective.
Ch 340
Trees and Shrubs
Ch 350
Vehicles and Traffic
Ch 360
Water and Sewers
Ch 368
Weeds
Ch 377
Yard Sales
Derivation Table
Ch DT
Derivation Table
Disposition List
Ch DL
Disposition List
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Chapter 335
Taxation
[HISTORY: Adopted by the City Council of the City of Columbia as indicated in article histories. Amendments noted where applicable.]
Article I
Locally Imposed and Administered Tax Rights and Responsibilities
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ยงย 335-1.1
Title.
chevron_right
ยงย 335-1.2
Scope.
chevron_right
ยงย 335-1.3
Definitions.
chevron_right
ยงย 335-1.4
Notices.
chevron_right
ยงย 335-1.5
Late payments.
chevron_right
ยงย 335-1.6
Application of payments.
chevron_right
ยงย 335-1.7
Credits and refunds.
chevron_right
ยงย 335-1.8
Audit procedure.
chevron_right
ยงย 335-1.9
Appeals.
chevron_right
ยงย 335-1.10
Hearing on appeal.
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ยงย 335-1.11
Interest and penalties.
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ยงย 335-1.12
Abatement of penalties.
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ยงย 335-1.13
Installment contracts.
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ยงย 335-1.14
Statute of limitations.
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ยงย 335-1.15
Voluntary disclosure.
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ยงย 335-1.16
Publication of tax ordinances.
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ยงย 335-1.17
Internal review procedure for liens.
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ยงย 335-1.18
Applicability.
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Article II
Municipal Utility Tax
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ยงย 335-2.1
Tax imposed; rate.
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ยงย 335-2.2
Exemptions.
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ยงย 335-2.3
Additional taxes.
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ยงย 335-2.4
Definitions.
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ยงย 335-2.5
Tax to be based on gross receipts.
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ยงย 335-2.6
Electricity consumption tax rates.
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ยงย 335-2.7
Collection of tax.
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ยงย 335-2.8
Reports to City.
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ยงย 335-2.9
Credit for overpayment.
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ยงย 335-2.10
Penalty.
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Article III
Municipal Automobile Renting Occupation Tax
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ยงย 335-3.1
Tax imposed; rate.
chevron_right
ยงย 335-3.2
Definitions.
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ยงย 335-3.3
Collection and enforcement.
chevron_right
ยงย 335-3.4
Reimbursement procedure.
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ยงย 335-3.5
Constitutional limitation on tax.
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Article IV
Municipal Automobile Renting Use Tax
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ยงย 335-4.1
Tax imposed; rate.
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ยงย 335-4.2
Collection and enforcement.
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Article V
Library Tax
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ยงย 335-5.1
Tax imposed; amount.
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Article VI
Hotel and Motel Accommodations Tax
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ยงย 335-6.1
Definitions.
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ยงย 335-6.2
Tax imposed; rate.
chevron_right
ยงย 335-6.3
Liability for payment.
chevron_right
ยงย 335-6.4
Collection of tax.
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ยงย 335-6.5
Filing of returns.
chevron_right
ยงย 335-6.6
Failure to pay Collector or remit tax.
chevron_right
ยงย 335-6.7
Records.
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ยงย 335-6.8
Exemption.
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ยงย 335-6.9
Suspension or revocation of license for failure to comply; hearing.
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ยงย 335-6.10
Disposition of proceeds of tax.
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ยงย 335-6.11
Penalty.
chevron_right
Article VII
Municipal Cannabis Retailers' Occupation Tax
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ยงย 335-7.1
Tax imposed; rate.
chevron_right
ยงย 335-7.2
Collection by retailers; enforcement.
chevron_right
ยงย 335-7.3
When effective.
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