Chapter 6.15 BUSINESS AND OCCUPATION TAX ON GROSS RECEIPTS OF UTILITIES
This chapter is included in your selections.
Sections:
- 6.15.010 Exercise of revenue license power.
- 6.15.020 Definitions.
- 6.15.050 Persons subject to tax.
- 6.15.055 Allocation of imposed taxes.
- 6.15.060 Payments for more than one business.
- 6.15.070 Exemptions.
- 6.15.080 Dates for return and payment.
- 6.15.090 Taxpayer's records.
- 6.15.100 Returns investigated.
- 6.15.110 Refunds – Deficiencies.
- 6.15.115 Commence of business during the tax year.
- 6.15.120 No returns made – Finance Director determines amount.
- 6.15.130 Sale of business – Responsibility to make returns.
- 6.15.135 Extension of time to pay fee – Penalty – Interest.
- 6.15.137 Failure to comply.
- 6.15.140 Taxes not exclusive.
- 6.15.150 Collection.
- 6.15.160 Appeal.
- 6.15.170 Additional rules and regulations.
- 6.15.180 Section heading not part of law.
- 6.15.190 Severability.