ARTICLE
I. IN GENERAL |
|
Sec. 21-1. |
Exemption of household goods and
personal effects. |
|
Sec.
21-2. |
Partial exemption of certified
pollution control equipment and facilities. |
|
Sec. 21-2.1. |
Tax due dates. |
|
Sec.
21.2.2. |
Personal property and business
machinery and tools tax due dates. |
|
Sec. 21-3. |
Penalty and interest for failure to
pay taxes by December fifth. |
|
Sec. 21-4.
|
Penalty for late filing of return. |
|
Sec. 21-5. |
Waiver of penalty and interest. |
|
Sec. 21-6. |
Extension of time for filing returns.
|
|
Sec. 21-7. |
Assessment of delinquent taxpayers for
administrative costs. |
|
Sec. 21-7.1. |
Assessment of new buildings and
computation of tax thereon; when penalty accrues for nonpayment.
|
|
Sec. 21-7.2. |
Reports of certain delinquent taxes. |
|
Sec. 21-7.3. |
Administrative refunds.
|
|
Sec. 21-7.4. |
Proration of personal property tax. |
|
Sec. 21-7.5. |
Filing of returns. |
|
Sec. 21-7.6. |
Exemptions. |
|
Sec. 21-7.7. |
Abatement of levies on buildings razed,
destroyed, or damaged by natural or accidental events. |
|
Sec. 21-7.8. |
Partial exemption for certain rehabilitated or renovated commercial
or
industrial structures. |
|
Sec. 21-7.9. |
Tax on motor vehicles owned and regularly used by
disabled veterans. |
|
ARTICLE I.5. BIENNIAL ASSESSMENT AND EQUALIZATION REAL ESTATE
|
|
Sec. 21-8. |
Established. |
|
Sec. 21-9. |
Implementation.
|
|
Sec. 21-10. |
Department of real estate assessments. |
|
Sec. 21-11. |
Completion dates for reassessments. |
|
Sec. 21-12.
|
Hearings by county assessor.
|
|
Sec. 21-13. |
Appraisal records.
|
|
Sec. 21-14. |
Permanent board of equalization
established. |
|
Sec. 21-15.
|
Organization of board.
|
|
Sec. 21-16. |
Compensation of board members.
|
|
Sec. 21-17. |
Clerical assistance and expenses.
|
|
Sec. 21-18.
|
Hearings of the board of equalization. |
|
Sec. 21-19. |
Records of board of equalization.
|
|
Sec. 21-20. |
Notices. |
ARTICLE II. ASSESSMENT OF REAL ESTATE DEVOTED TO AGRICULTURAL OR HORTICULTURAL
USE |
|
Sec. 21-21. |
Finding a fact. |
|
Sec. 21-22.
|
Application for classification,
assessment, etc.—Generally. |
|
Sec. 21-23.
|
Application Fee.
|
|
Sec. 21-24. |
Annual revalidation of application. |
|
Sec. 21-25. |
Determination of county assessor.
|
|
Sec. 21-26. |
Land book entries; tax to be extended
from use value. |
|
Sec. 21-27. |
Roll-back tax when use or zoning
changes. |
|
Sec. 21-28.
|
Misstatements in application filed
under article. |
|
Sec. 21-29. |
Application of general tax law |
|
Secs. 21-30—21.39.
Reserved. |
ARTICLE III. REAL ESTATE TAX EXEMPTION FOR ELDERLY AND DISABLED PERSONS
|
|
Sec. 21-40. |
Intent of article. |
|
Sec. 21-41. |
Definitions.
|
|
Sec. 21-42. |
Authorized; maximum amount.
|
|
Sec.
21-43. |
Administration; rules and regulations
of commissioner of revenue. |
|
Sec. 21-44. |
General perquisites to grant. |
|
Sec.
21-45. |
Claimant’s affidavit and
certificate of disability; commissioner of revenue's certification to treasurer.
|
|
Sec. 21-46. |
Effective date; change in
circumstances. |
|
Sec. 21-47.
|
False claims. |
|
Secs. 21-48—21-57.
Reserved. |
ARTICLE IV. RETAIL SALES TAX |
|
Sec. 21-58.
|
Levied; amount; etc. |
|
Sec. 21-59. |
Administration and collection. |
|
Secs. 21-60—21-69.
Reserved. |
ARTICLE V. BANK FRANCHISE TAX |
|
Sec. 21-70. |
Definitions. |
|
Sec. 21-71. |
Imposed; amount.
|
|
Sec. 21-72. |
Banks’ returns, reports, etc.
|
|
Sec. 21-73.
|
Payment of tax.
|
|
Sec. 21-74. |
Penalty for failure to comply with
article. |
|
Secs. 21-75—21-82.
Reserved. |
ARTICLE VI. RECORDATION TAX |
|
Sec. 21-83. |
Imposed. |
|
Sec. 21-84. |
Collection and disposition. |
|
Secs. 21-85—21-89.
Reserved. |
ARTICLE VII. SPECIAL TAX FOR ENHANCED 911 EMERGENCY TELEPHONE SYSTEM
|
|
Sec. 21-90.
|
Imposed. |
|
Sec. 21-91.
|
Collection and disposition.
|
ARTICLE VIII. TRANSIENT OCCUPANCY TAX |
|
Sec. 21-92.
|
Definitions. |
|
Sec. 21-93. |
Levy; amount of tax.
|
|
Sec. 21-94.
|
Exemptions.
|
|
Sec. 21-95.
|
Collection of tax |
|
Sec. 21-96. |
Report and remittance of tax.
|
|
Sec.
21-97. |
Interest and penalties upon failure or
refusal to remit tax or file report. |
|
Sec.
21-98. |
When commissioner to determine the
amount of tax due. |
|
Sec.
21-99. |
Tax immediately due and payable upon
cessation of business. |
|
Sec.
21-100. |
Records to be kept. |
|
Sec.
21-101. |
Violation and penalty.
|
|
Secs.
21-102—21-119. Reserved. |
ARTICLE IX. SHORT-TERM RENTAL TAX |
|
Sec.
21-120. |
Definitions. |
|
Sec.
21-121. |
Levy and rate of daily rental tax. |
|
Sec.
21-122. |
Exemptions from daily rental tax.
|
|
Sec.
21-123. |
Short-term rental business application
for certificate of
registration. |
|
Sec.
21-124. |
Issuance and effect of certificate of
registration for short-term daily rental business. |
|
Sec.
21-125. |
Collection and record-keeping.
|
|
Sec.
21-126. |
Filing of quarterly tax returns and
remittance of tax. |
|
Sec.
21-127. |
Taxes held in trust for county. |
|
Sec.
21-128. |
Penalty for failure or refusal to
collect tax. |
|
Sec.
21-129. |
Penalties and interest—Failure to
file return or pay over taxes collected. |
|
Sec.
21-130. |
Uncertified renters prohibited from
collecting tax. |
|
Sec.
21-131. |
Criminal penalties.
|
|
Sec.
21-132. |
Taxation of rental property that is
not daily rental property. |
|
Secs.
21-133—21-149. Reserved |
ARTICLE X. TAX ON PREPARED FOOD AND BEVERAGE |
|
Sec.
21-150. |
Definitions.
|
|
Sec.
21-151. |
Levy of tax; amount. |
|
Sec.
21-152. |
Payment and collection of tax.
|
|
Sec.
21-153. |
Reports and
remittances—Generally. |
|
Sec.
21-154. |
Preservation of records. |
|
Sec.
21-155. |
Advertising payment or absorption of
tax prohibited. |
|
Sec.
21-156. |
Tips and service charges.
|
|
Sec.
21-157. |
Duty of seller when going out of
business. |
|
Sec.
21-158. |
Enforcement; duty of commissioner of
the revenue. |
|
Sec.
21-159. |
Procedure upon failure to collect,
report, etc. |
|
Sec.
21-160. |
Duty of treasurer. |
|
Sec.
21-161. |
Penalty for late remittance or return |
|
Sec.
21-162. |
Violations of article. |
|
Sec.
21-163. |
Exemptions.
|