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CHAPTER 10-52A

MUNICIPAL GROSS RECEIPTS TAX

10-52A-1      Definitions.
10-52A-1.1      Gross receipts defined.
10-52A-1.2      Conditions under which gross receipts include consideration retailer received from third parties.
10-52A-1.3      Exclusions from definition of gross receipts.
10-52A-1.4      Gross receipts excludes tax imposed by chapters 10-45, 10-45D, 10-52, and 10-52A.
10-52A-2      Additional municipal non-ad valorem tax authorized--Rate--Purpose.
10-52A-3      Department to administer tax.
10-52A-4, 10-52A-4.1. Repealed.
10-52A-4.2      Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance.
10-52A-5      Repealed.
10-52A-6      Applicability of certain other provisions.
10-52A-7      Promulgation of rules--Scope.
10-52A-8      Violations.
10-52A-9      Taxpayer to keep books and records--Inspection--Retention period.
10-52A-10      Tax may be referred to voters--Certain taxes to continue.
10-52A-11      Administration of taxes--Forms and rules--Records.
10-52A-12      Moneys received credited to special municipal tax fund--Disbursement.
10-52A-13      Ordinance or amendment enacted under chapter--Notification--Effective date.
10-52A-14      Issuance of bonds--Use of proceeds of bonds.
10-52A-15      Legislative findings--Limitations on reduction of tax levy.


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