Article 13C - MUNICIPAL TAX IN LIEU OF BUSINESS AND OCCUPATION TAX; AND MUNICIPAL TAXES APPLICABLE TO PENSION FUNDS; ADDITIONAL AUTHORITIES RELATING TO PENSIONS AND BOND ISSUANCE
- Section 8-13C-1 - Findings
- Section 8-13C-2 - Definitions
- Section 8-13C-3 - Pension relief municipal occupational tax
- Section 8-13C-4 - Municipal sales and service taxes
- Section 8-13C-5 - Municipal use tax
- Section 8-13C-5a - Credit for sales tax paid to another municipality
- Section 8-13C-6 - Notification to Tax Commissioner; responsibilities of Tax Commissioner; fee; special revenue account; application of state tax law
- Section 8-13C-7 - Municipal sales and service tax and use tax fund; deposit and remittance of collections
- Section 8-13C-8 - Printed catalogs
- Section 8-13C-9 - Restriction on use of certain revenues
- Section 8-13C-10 - Conflict; partial unconstitutionality
- Section 8-13C-11 - Additional requirements for authority to impose certain taxes
- Section 8-13C-12 - Limited authority to impose tax
- Section 8-13C-13 - [Repealed]
- Section 8-13C-14 - Authorization for closure of existing retirement plans, creation of defined contribution plans and issuance of bonds for certain qualifying municipalities