10-52-1 "Non-ad valorem tax" defined. 10-52-1.1 Gross receipts excludes tax imposed by chapters 10-45, 10-45D, 10-52, and 10-52A. 10-52-2 Imposition of tax--Conformance to state sales and use tax--Rate. 10-52-2.1 Repealed. 10-52-2.2 Tax on sale or use of motor and special fuel by certain municipalities--Rate--Exemptions. 10-52-2.3 Imposition of both non-ad valorem tax and motor and use fuel tax prohibited. 10-52-2.4 Additional non-ad valorem tax authorized--Prerequisites--Adoption--Referendum--Limitation. 10-52-2.5 Repealed. 10-52-2.6 Repealed. 10-52-2.7 Materials incorporated in construction work--Restriction on application of rate increase. 10-52-2.8 Alcoholic beverage sales--Non-ad valorem tax prohibited--Exception. 10-52-2.9 Repealed. 10-52-2.10 Issuance of municipal non-ad valorem tax revenue bonds. 10-52-2.11 Imposition of non-ad valorem tax on municipally owned airport--Manner of imposition. 10-52-3 Referendum procedure--Certain municipalities to review tax ordinances. 10-52-4 State administration--Exception. 10-52-5 Distribution of collections. 10-52-5.1 Distribution of motor and use fuel collections. 10-52-6, 10-52-7. Repealed. 10-52-8 Repealed. 10-52-9 Effective date of ordinance. 10-52-10 Refund of tax on capital assets used in manufacturing personal property for sale or lease. 10-52-11 Repealed. 10-52-12 Repealed. 10-52-13 Municipality to report boundary changes to secretary of revenue--Effective date of changes--Changes to streets and addresses. 10-52-14 Transportation of property and passengers within single municipality subject to tax. 10-52-15 Legislative findings--Certain municipalities not to reduce tax levies. 10-52-16 Repealed. 10-52-17 Refund to contractors or subcontractors of sales or use tax upon certain fabricated tangible personal property. 10-52-18 Timely filing of returns and payment of taxes--Extension--Penalty or interest.