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 Repealed.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