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, 10-52A-4.1. Repealed by SL 2006, ch 61, §§ 6, 14, eff. Feb. 6, 2006.

10-52A-4.1    10-52A-4.1. Repealed by SL 2006, ch 61, § 14, eff. Feb. 6, 2006.

10-52A-4.2    Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance.

10-52A-5    10-52A-5. Repealed by SL 2007, ch 65, § 12.

10-52A-6    Applicability of certain other provisions.

10-52A-7    Promulgation of rules--Scope.

10-52A-8    Penalties for 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10-52A-15    Repealed