Chapter 44. TAXATION  


Article I. IN GENERAL
§§ 44-1 - 44-30. [RESERVED]
Article II. USE OF COUNTY ASSESSMENTS AS BASIS FOR AD VALOREM TAXATION
§ 44-31. ELECTED BY CITY.
§ 44-32. NOTICE OF ELECTION.
§ 44-33. COMMENCEMENT DATE.
§ 44-34. OFFICES ABOLISHED.
§ 44-35. PAYMENT DUE TO COUNTY.
§ 44-36. NOTICE REQUIREMENT UPON REVOCATION OF ELECTION.
§§ 44-37 - 44-60. [RESERVED]
Article III. OCCUPATIONAL LICENSE TAX
§ 44-61. DEFINITIONS.
§ 44-62. OCCUPATIONAL LICENSE APPLICATION REQUIRED.
§ 44-63. OCCUPATIONAL LICENSE ADMINISTRATIVE FEE REQUIRED.
§ 44-64. USE OF OCCUPATIONAL LICENSE ADMINISTRATIVE FEE.
§ 44-65. SEVERABILITY.
§ 44-66. REIMBURSEMENTS OF 2011 NET PROFITS TAX, IF PAID.
§§ 44-77 - 44-300. [RESERVED]
Article IV. LICENSE TAX FOR EMPLOYEES
Division 1. GENERALLY
Division 2. RULES FOR SPECIFIC GROUPS OF EMPLOYEES
Article V. RESTAURANT TAX
§ 44-361. DEFINITION OF “RESTAURANT”; INCLUSIONS AND EXEMPTIONS.
§ 44-362. TAX LEVIED.
§ 44-363. REPORT AND REMITTANCE.
§ 44-364. PENALTY FOR PAST DUE TAX.
§ 44-365. LIEN.
§ 44-366. PENALTY FOR ARTICLE VIOLATION.
§ 44-367. MAINTENANCE AND DISBURSEMENT OF FUNDS.
§ 44-368. EXPENDITURE BY TOURIST AND CONVENTION COMMISSION.
§ 44-369. DIVULGENCE OF INFORMATION RESTRICTED; RETENTION OF RECORDS; COMMENCEMENT OF LEVY.
§ 44-370. TAX ADDITIONAL TO TRANSIENT ROOM TAX.
§§ 44-371 - 44-390. [RESERVED]
Article VI. TRANSIENT ROOM TAX
§ 44-391. TAX IMPOSED.
§ 44-392. COLLECTION.
§ 44-393. TIME FOR FILING; FAILURE TO FILE.
§ 44-394. PENALTY.
§ 44-395. DISBURSEMENT.
§§ 44-396 - 44-420. [RESERVED]
Article VII. BANK FRANCHISE AND LOCAL DEPOSIT TAX
§ 44-421. TAX IMPOSED.
§ 44-422. ISSUANCE OF TAX BILL; DISCOUNT.
§§ 44-423 - 44-435. [RESERVED]
Article VIII. GROSS RECEIPTS UTILITY TAX
§ 44-436. GROSS RECEIPTS UTILITY TAX.
Article IX. MUNICIPAL INSURANCE PREMIUM TAX
§ 44-440. MUNICIPAL INSURANCE PREMIUM TAX.