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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
§ 335-1.1
Title.
§ 335-1.2
Scope.
§ 335-1.3
Definitions.
§ 335-1.4
Notices.
§ 335-1.5
Late payments.
§ 335-1.6
Application of payments.
§ 335-1.7
Credits and refunds.
§ 335-1.8
Audit procedure.
§ 335-1.9
Appeals.
§ 335-1.10
Hearing on appeal.
§ 335-1.11
Interest and penalties.
§ 335-1.12
Abatement of penalties.
§ 335-1.13
Installment contracts.
§ 335-1.14
Statute of limitations.
§ 335-1.15
Voluntary disclosure.
§ 335-1.16
Publication of tax ordinances.
§ 335-1.17
Internal review procedure for liens.
§ 335-1.18
Applicability.
Ch 335 Art II
Municipal Utility Tax
§ 335-2.1
Tax imposed; rate.
§ 335-2.2
Exemptions.
§ 335-2.3
Additional taxes.
§ 335-2.4
Definitions.
§ 335-2.5
Tax to be based on gross receipts.
§ 335-2.6
Electricity consumption tax rates.
§ 335-2.7
Collection of tax.
§ 335-2.8
Reports to City.
§ 335-2.9
Credit for overpayment.
§ 335-2.10
Penalty.
Ch 335 Art III
Municipal Automobile Renting Occupation Tax
§ 335-3.1
Tax imposed; rate.
§ 335-3.2
Definitions.
§ 335-3.3
Collection and enforcement.
§ 335-3.4
Reimbursement procedure.
§ 335-3.5
Constitutional limitation on tax.
Ch 335 Art IV
Municipal Automobile Renting Use Tax
§ 335-4.1
Tax imposed; rate.
§ 335-4.2
Collection and enforcement.
Ch 335 Art V
Library Tax
§ 335-5.1
Tax imposed; amount.
Ch 335 Art VI
Hotel and Motel Accommodations Tax
§ 335-6.1
Definitions.
§ 335-6.2
Tax imposed; rate.
§ 335-6.3
Liability for payment.
§ 335-6.4
Collection of tax.
§ 335-6.5
Filing of returns.
§ 335-6.6
Failure to pay Collector or remit tax.
§ 335-6.7
Records.
§ 335-6.8
Exemption.
§ 335-6.9
Suspension or revocation of license for failure to comply; hearing.
§ 335-6.10
Disposition of proceeds of tax.
§ 335-6.11
Penalty.
Ch 335 Art VII
Municipal Cannabis Retailers' Occupation Tax
§ 335-7.1
Tax imposed; rate.
§ 335-7.2
Collection by retailers; enforcement.
§ 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
chevron_right
§ 335-1.1
Title.
chevron_right
§ 335-1.2
Scope.
chevron_right
§ 335-1.3
Definitions.
chevron_right
§ 335-1.4
Notices.
chevron_right
§ 335-1.5
Late payments.
chevron_right
§ 335-1.6
Application of payments.
chevron_right
§ 335-1.7
Credits and refunds.
chevron_right
§ 335-1.8
Audit procedure.
chevron_right
§ 335-1.9
Appeals.
chevron_right
§ 335-1.10
Hearing on appeal.
chevron_right
§ 335-1.11
Interest and penalties.
chevron_right
§ 335-1.12
Abatement of penalties.
chevron_right
§ 335-1.13
Installment contracts.
chevron_right
§ 335-1.14
Statute of limitations.
chevron_right
§ 335-1.15
Voluntary disclosure.
chevron_right
§ 335-1.16
Publication of tax ordinances.
chevron_right
§ 335-1.17
Internal review procedure for liens.
chevron_right
§ 335-1.18
Applicability.
chevron_right
Article II
Municipal Utility Tax
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§ 335-2.1
Tax imposed; rate.
chevron_right
§ 335-2.2
Exemptions.
chevron_right
§ 335-2.3
Additional taxes.
chevron_right
§ 335-2.4
Definitions.
chevron_right
§ 335-2.5
Tax to be based on gross receipts.
chevron_right
§ 335-2.6
Electricity consumption tax rates.
chevron_right
§ 335-2.7
Collection of tax.
chevron_right
§ 335-2.8
Reports to City.
chevron_right
§ 335-2.9
Credit for overpayment.
chevron_right
§ 335-2.10
Penalty.
chevron_right
Article III
Municipal Automobile Renting Occupation Tax
chevron_right
§ 335-3.1
Tax imposed; rate.
chevron_right
§ 335-3.2
Definitions.
chevron_right
§ 335-3.3
Collection and enforcement.
chevron_right
§ 335-3.4
Reimbursement procedure.
chevron_right
§ 335-3.5
Constitutional limitation on tax.
chevron_right
Article IV
Municipal Automobile Renting Use Tax
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§ 335-4.1
Tax imposed; rate.
chevron_right
§ 335-4.2
Collection and enforcement.
chevron_right
Article V
Library Tax
chevron_right
§ 335-5.1
Tax imposed; amount.
chevron_right
Article VI
Hotel and Motel Accommodations Tax
chevron_right
§ 335-6.1
Definitions.
chevron_right
§ 335-6.2
Tax imposed; rate.
chevron_right
§ 335-6.3
Liability for payment.
chevron_right
§ 335-6.4
Collection of tax.
chevron_right
§ 335-6.5
Filing of returns.
chevron_right
§ 335-6.6
Failure to pay Collector or remit tax.
chevron_right
§ 335-6.7
Records.
chevron_right
§ 335-6.8
Exemption.
chevron_right
§ 335-6.9
Suspension or revocation of license for failure to comply; hearing.
chevron_right
§ 335-6.10
Disposition of proceeds of tax.
chevron_right
§ 335-6.11
Penalty.
chevron_right
Article VII
Municipal Cannabis Retailers' Occupation Tax
chevron_right
§ 335-7.1
Tax imposed; rate.
chevron_right
§ 335-7.2
Collection by retailers; enforcement.
chevron_right
§ 335-7.3
When effective.
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