Subchapter - UNIFORM CITY UTILITY USERS TAX ORDINANCE
- Section 141.1161 - Short title
- Section 141.1162 - Definitions
- Section 141.1163 - Imposition of city utility users tax; rate; measurement
- Section 141.1164 - Billing; tax as debt; delinquency; remittance; filing annual return
- Section 141.1165 - Rules relating to administration and enforcement; adoption, amendment, and repeal; collection and disposition of taxes and payments; special ruling; examination of books, papers, and records
- Section 141.1166 - Confidentiality; violation; penalties
- Section 141.1167 - Examinations and investigation; furnishing means, facilities, and opportunity; ordering personal appearance for examination; refuse to submit to examination or investigation; violation; penalties
- Section 141.1168 - Delinquent tax amounts; interest and penalties
- Section 141.1169 - Failure to remit tax moneys received from users; issuance and service of proposed assessment; proof of mailing; written protest
- Section 141.1170 - Hearing; final assessment; proof of mailing; effect of not filing protest
- Section 141.1171 - Refusal to pay tax due; obligation to rebill; issuance of proposed or final assessment; demand for payment; recovery in court; prosecution
- Section 141.1172 - Additional assessment
- Section 141.1173 - Claim for refund; time; denial; appeal; payment of tax deficiency
- Section 141.1174 - Person aggrieved by rule, denial of claim, or special ruling; appeal; final order; payment; refund
- Section 141.1175 - Grievance; judicial determination
- Section 141.1176 - Payment of recovery from general fund
- Section 141.1177 - Violations; penalties