10-52A MUNICIPAL GROSS RECEIPTS TAX
CHAPTER 10-52A
MUNICIPAL GROSS RECEIPTS TAX
10-52A-1
Definitions.
10-52A-1.1
Gross receipts defined.
10-52A-1.2
Conditions under which gross receipts include consideration retailer received from
third parties.
10-52A-1.3
Exclusions from definition of gross receipts.
10-52A-2
Additional municipal non-ad valorem tax authorized--Rate--Purpose.
10-52A-3
Department to administer tax.
10-52A-4, 10-52A-4.1. Repealed.
10-52A-4.2
Filing return and remitting tax--Time for filing and remittance--Extension--Penalty
for untimely return or remittance.
10-52A-5
Repealed.
10-52A-6
Applicability of certain other provisions.
10-52A-7
Promulgation of rules--Scope.
10-52A-8
Violations.
10-52A-9
Taxpayer to keep books and records--Inspection--Retention period.
10-52A-10
Tax may be referred to voters--Certain taxes to continue.
10-52A-11
Administration of taxes--Forms and rules--Records.
10-52A-12
Moneys received credited to special municipal tax fund--Disbursement.
10-52A-13
Ordinance or amendment enacted under chapter--Notification--Effective date.
10-52A-14
Issuance of bonds--Use of proceeds of bonds.
10-52A-15
Legislative findings--Limitations on reduction of tax levy.
Title 10