Article I. [RESERVED] |
Article II. UTILITY TAX |
§ 36-2-1. TAX. |
§ 36-2-2. DEFINITIONS. |
§ 36-2-3. ORIGINATION OF MESSAGES. |
§ 36-2-4. REPORT. |
§ 36-2-5. PAYMENT OF TAX. |
§ 36-2-6. CHARGE TO CUSTOMERS. |
Article III. ELECTRICITY TAX |
§ 36-3-1. TAX IMPOSED. |
§ 36-3-2. EXCEPTIONS. |
§ 36-3-3. ADDITIONAL TAXES. |
§ 36-3-4. COLLECTION. |
§ 36-3-5. REPORTS TO MUNICIPALITY. |
§ 36-3-6. CREDIT FOR OVERPAYMENT. |
§ 36-3-7. PENALTY. |
§ 36-3-8. DEFINITION OF PERSON OR PERSONS. |
Article IV. HOTEL TAX |
§ 36-4-1. DEFINITIONS. |
§ 36-4-2. TAX IMPOSED. |
§ 36-4-3. BOOKS AND RECORDS. |
§ 36-4-4. TAX RETURNS. |
§ 36-4-5. COLLECTION. |
§ 36-4-6. PROCEEDS. |
§ 36-4-7. USE OF FUNDS. |
§ 36-4-8. PENALTY. |
§ 36-4-9. LIEN. |
Article V. SIMPLIFIED MUNICIPAL TELECOMMUNICATIONS TAX |
§ 36-5-1. DEFINITIONS. |
§ 36-5-2. TAX IMPOSED. |
§ 36-5-3. COLLECTION OF TAX BY RETAILERS. |
§ 36-5-4. RETURNS TO DEPARTMENT. |
§ 36-5-5. RESELLERS. |
§ 36-5-6. SEVERABILITY. |
§ 36-5-7. EFFECTIVE DATE. |