10-52A MUNICIPAL GROSS RECEIPTS TAX
MUNICIPAL GROSS RECEIPTS TAX
Gross receipts defined.
Conditions under which gross receipts include consideration retailer received from
Exclusions from definition of gross receipts.
Gross receipts excludes tax imposed by chapters 10-45, 10-45D, 10-52, and 10-52A.
Additional municipal non-ad valorem tax authorized--Rate--Purpose.
Department to administer tax.
10-52A-4, 10-52A-4.1. Repealed.
Filing return and remitting tax--Time for filing and remittance--Extension--Penalty
for untimely return or remittance.
Applicability of certain other provisions.
Promulgation of rules--Scope.
Taxpayer to keep books and records--Inspection--Retention period.
Tax may be referred to voters--Certain taxes to continue.
Administration of taxes--Forms and rules--Records.
Moneys received credited to special municipal tax fund--Disbursement.
Ordinance or amendment enacted under chapter--Notification--Effective date.
Issuance of bonds--Use of proceeds of bonds.
Legislative findings--Limitations on reduction of tax levy.