Article 1 - ADMINISTRATION OF LOCAL EXCISE TAXES
- Section 42-6001 - [Effective Until ninety-one days after adjournment] Collection and administration of transaction privilege tax and affiliated excise taxes; intergovernmental contract or agreement; method of payment
- Section 42-6001 - [Effective ninety-one days after adjournment] Collection and administration of transaction privilege tax and affiliated excise taxes; intergovernmental contract or agreement; method of payment
- Section 42-6002 - Administration; procedures for levy, collection and enforcement applicable to cities and towns; definition
- Section 42-6003 - Multi-municipal taxes; determination of municipality entitled to levy and collect taxes; appeal; definitions
- Section 42-6004 - [Effective Until 1/1/2025] Exemption from municipal tax; definitions
- Section 42-6004 - [Effective 1/1/2025] Exemption from municipal tax; definitions
- Section 42-6005 - [Effective Until ninety-one days after adjournment] Unified audit committee; audits
- Section 42-6005 - [Effective ninety-one days after adjournment] Unified audit committee; audits
- Section 42-6006 - Municipal elections on tax issues
- Section 42-6007 - Mobile telecommunications services; definitions
- Section 42-6008 - Municipal interest rates
- Section 42-6009 - Online lodging; definitions
- Section 42-6010 - Retail business location municipal tax incentives; prohibition; penalty; exceptions; definitions
- Section 42-6011 - [Repealed]
- Section 42-6012 - Municipal transaction privilege tax; sales of electricity, natural gas or liquefied petroleum gas
- Section 42-6013 - Electronic consolidated real property management tax returns; definition
- Section 42-6014 - Municipal jet fuel excise tax
- Section 42-6015 - Municipal transaction privilege tax; food; exemption
- Section 42-6016 - Mobile food vendors; definitions
- Section 42-6017 - Municipal taxation of businesses selling tangible personal property at retail; state preemption; exceptions; definitions