| Section 141.1161 |
Section |
Short title. |
| Section 141.1162 |
Section |
Definitions. |
| Section 141.1163 |
Section |
Imposition of city utility users tax; rate; measurement. |
| Section 141.1164 |
Section |
Billing; tax as debt; delinquency; remittance; filing annual return. |
| Section 141.1165 |
Section |
Rules relating to administration and enforcement; adoption, amendment, and repeal; collection and disposition of taxes and payments; special ruling; examination of books, papers, and records. |
| Section 141.1166 |
Section |
Confidentiality; violation; penalties. |
| Section 141.1167 |
Section |
Examinations and investigation; furnishing means, facilities, and opportunity; ordering personal appearance for examination; refuse to submit to examination or investigation; violation; penalties. |
| Section 141.1168 |
Section |
Delinquent tax amounts; interest and penalties. |
| Section 141.1169 |
Section |
Failure to remit tax moneys received from users; issuance and service of proposed assessment; proof of mailing; written protest. |
| Section 141.1170 |
Section |
Hearing; final assessment; proof of mailing; effect of not filing protest. |
| Section 141.1171 |
Section |
Refusal to pay tax due; obligation to rebill; issuance of proposed or final assessment; demand for payment; recovery in court; prosecution. |
| Section 141.1172 |
Section |
Additional assessment. |
| Section 141.1173 |
Section |
Claim for refund; time; denial; appeal; payment of tax deficiency. |
| Section 141.1174 |
Section |
Person aggrieved by rule, denial of claim, or special ruling; appeal; final order; payment; refund. |
| Section 141.1175 |
Section |
Grievance; judicial determination. |
| Section 141.1176 |
Section |
Payment of recovery from general fund. |
| Section 141.1177 |
Section |
Violations; penalties. |