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21 - TAXATION
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21.100ART. Service Occupation Tax
21.100SEC. Reserved.
21.101. Home Rule Municipal Service Occupation Tax - Imposed; rate.
21.102. through 21-199. Reserved.
21.200ART. Retailers' Occupation Tax
21.200SEC. Reserved.
21.201. Home Rule Municipal Retailers Occupation Tax.
21.202. through 21.299. Reserved
21.300SEC. Imposed; rate.
21.300ART. Municipal Use Tax
21.301. Payment.
21.302. through 21-399. Reserved.
21.400SEC. Imposed; rate.
21.400ART. Municipal Automobile Renting Occupation Tax
21.401. Report required; where filed.
21.402. Payment.
21.403. through 21-499. Reserved.
21.500SEC. Imposed; rate.
21.500ART. Municipal Automobile Renting Use Tax
21.501. Payment.
21.502. through 21-599. Reserved.
21.600SEC. Definitions.
21.600ART. Hotel Use Tax
21.601. Tax; Incidence; Payment; Collection.
21.602. Books and Records; Inspections; Contents.
21.603. Reporting; Transmittal; Delinquency; Penalty.
21.604. Proceeds.
21.605. Exemption.
21.606. Acts of Agent or Employee.
21.607. Severability.
21.608. through 21-699. Reserved.
21.700ART. Municipal Gas Use Tax
21.700SEC. Short Title.
21.701. Definitions.
21.702. Tax.
21.703. Collection of Tax.
21.704. Books and Records.
21.705. through 21-799. Reserved.
21.706. Reserved.
21.707. Reserved.
21.708. Reserved.
21.709. Reserved.
21.800ART. Telecommunications Tax
21.800SEC. Telecommunications Tax.
21.801. Definitions.
21.802. Tax Imposed.
21.803. Collection of Tax by Retailers.
21.804. Returns to Department.
21.805. Resellers.
21.806. Rebates and exemptions.
21.807. Severability.
21.808. Effective Date.
21.809. through 21-899. Reserved.
21.810. Reserved.
21.811. Reserved.
21.900SEC. Reserved.
21.900ART. Reserved.
21.901. through 21.999. Reserved.
21.902. Reserved.
21.903. Reserved.
21.904. Reserved.
21.905. Reserved.
21.906. Reserved.
21.907. Reserved.
21.908. Reserved.
21.909. Reserved.
21.1000SEC. Definitions.
21.1000ART. Electricity Tax
21.1001. Tax imposed.
21.1002. Collection of tax.
21.1003. Tax remittance and return.
21.1004. Books and Records.
21.1005. Credits and refunds.
21.1006. Penalty.
21.1100ART. Municipal Motor Fuel Tax
21.1100SEC. Imposed; rate.
21.1101. Tax Imposed.
21.1102. Collection of Tax.
21.1103. Registration And Maintenance of Records.
21.1104. Use of Motor Fuel Tax Receipts.
21.1105. Late Payment Penalty.
21.1106. Penalty.
21.1107. Acts of Agent or Employee.
21.1108. Severability.
21.1200SEC. Title.
21.1200ART. Locally Imposed and Administered Tax Rights and Responsibilities
21.1201. Scope.
21.1202. Definitions.
21.1203. Notices.
21.1204. Late payment.
21.1205. Payment.
21.1206. Certain Credits and Refunds.
21.1207. Audit Procedure.
21.1208. Appeal.
21.1209. Hearing.
21.1210. Interest and Penalties.
21.1211. Abatement.
21.1212. Installment Contracts.
21.1213. Statute of Limitations.
21.1214. Voluntary Disclosure.
21.1215. Publication of Tax Ordinances.
21.1216. Internal Review.
21.1217. Application.
21.1218. Severability.
