Article 19 - MUNICIPAL GROSS RECEIPTS TAX
- Section 7-19-1 to 7-19-3 - Repealed
- Section 7-19-4 - Recompiled
- Section 7-19-4.1 to 7-19-9 - Repealed
- Section 7-19-10 - Short title
- Section 7-19-11 - Definitions
- Section 7-19-12 - Authorization to impose supplemental municipal gross receipts tax; authorization for issuance of supplemental municipal gross receipts bonds; election required
- Section 7-19-13 - Ordinance must conform to certain provisions of the Gross Receipts and Compensating Tax Act and requirements of the division
- Section 7-19-14 - Specific exemptions
- Section 7-19-15 - Collection by department; transfer of proceeds; deductions
- Section 7-19-16 - Interpretation of act; administration and enforcement of tax
- Section 7-19-17 - Issuance of bonds; purposes
- Section 7-19-17.1 - Refunding bonds; authorization
- Section 7-19-18 - Supplemental municipal gross receipts tax; use of proceeds; restriction