Chapter 52A - MUNICIPAL GROSS RECEIPTS TAX
- Section 10-52A-1 - Definitions
- Section 10-52A-1.1 - Gross receipts defined
- Section 10-52A-1.2 - Conditions under which gross receipts include consideration retailer received from third parties
- Section 10-52A-1.3 - Exclusions from definition of gross receipts
- Section 10-52A-1.4 - Gross receipts excludes tax imposed by chapters 10-45, 10-45D, 10-52, and 10-52A
- Section 10-52A-2 - Additional municipal non-ad valorem tax authorized-Rate-Purpose
- Section 10-52A-3 - Department to administer tax
- Section 10-52A-4, 10-52A-4.1 - [Repealed]
- Section 10-52A-4.2 - Filing return and remitting tax-Time for filing and remittance-Extension-Penalty for untimely return or remittance
- Section 10-52A-5 - [Repealed]
- Section 10-52A-6 - Applicability of certain other provisions
- Section 10-52A-7 - Promulgation of rules-Scope
- Section 10-52A-8 - Penalties for violations
- Section 10-52A-9 - Taxpayer to keep books and records-Inspection-Retention period
- Section 10-52A-10 - Tax may be referred to voters-Certain taxes to continue
- Section 10-52A-11 - Administration of taxes-Forms and rules-Records
- Section 10-52A-12 - Moneys received credited to special municipal tax fund-Disbursement
- Section 10-52A-13 - Ordinance or amendment enacted under chapter-Notification-Effective date
- Section 10-52A-14 - Issuance of bonds-Use of proceeds of bonds
- Section 10-52A-15 - [Repealed]