Part 3 - MUNICIPAL ENERGY SALES AND USE TAX ACT
- Section 10-1-301 - Title
- Section 10-1-302 - Purpose and intent
- Section 10-1-303 - Definitions
- Section 10-1-304 - Energy sales and use tax - Rate - Imposition or repeal of tax - Tax rate change - Effective date - Notice requirements - Exemptions
- Section 10-1-305 - Municipal energy sales and use tax ordinance provisions
- Section 10-1-306 - Rules for delivered value and point of sale
- Section 10-1-307 - Administration, collection, and enforcement of taxes by commission - Distribution of revenues - Administrative charge - Collection of taxes by municipality
- Section 10-1-308 - Report of tax collections - Allocation when location of taxpayer cannot be accurately determined
- Section 10-1-310 - Existing energy franchise taxes or contractual franchise fees