Title 42 — Taxation

A. The department shall collect and administer any transaction privilege and affiliated excise taxes, including use tax, severance tax, jet fuel excise and use tax, and rental occupancy tax, imposed by any city or town. The department and each city or town shall enter into an int…

A. Unless the context otherwise requires, chapter 1 and chapter 5, article 1 of this title govern the administration of the municipal privilege taxes levied by a city or town. B. The procedures for levy, collection and enforcement of payment of transaction privilege and affiliate…

A. Except as otherwise provided in this section, a taxpayer who has paid transaction privilege taxes on a transaction to an appropriate city or town, or qualified for an exemption from transaction privilege taxes under the ordinance of an appropriate city or town, is not required…

A. A city, town or special taxing district shall not levy a transaction privilege, sales, use or other similar tax on: 1. Exhibition events in this state sponsored, conducted or operated by a nonprofit organization that is exempt from taxation under section 501(c)(3), 501(c)(4) o…

A. The director shall establish a unified audit committee with cities and towns. The committee shall: 1. Establish and publish uniform audit guidelines. 2. Coordinate uniform audit functions. B. If the state statutes and model city tax code are the same and the department has iss…

[Repealed or reserved.]

A. Any city or town that levies and collects a tax with respect to mobile telecommunications services shall levy and collect the tax pursuant to the requirements of the mobile telecommunications sourcing act (P.L. 106-252; 114 Stat. 626; 4 United States Code sections 116 through …

[Repealed or reserved.]

A. Except as provided by this section, a city, town or other taxing jurisdiction may not levy a transaction privilege, sales, use, franchise or other similar tax or fee, however denominated, on the business of operating an online lodging marketplace or, in the case of an online l…

A. If at least sixty-five per cent of the land area within a city's or town's exterior boundaries is located within the exterior boundary of a metropolitan statistical area having a population of more than two million persons, the city or town shall not offer or provide a tax inc…

A city or town that levies a transaction privilege, sales, gross receipts, use, franchise or other similar fee or tax, however denominated, on the business of producing, providing or furnishing electricity, electric lights, current, power, natural gas or liquefied petroleum gas s…

A. For taxable periods beginning from and after December 31, 2017, a city or town that levies a transaction privilege tax under this section shall allow persons who are licensed pursuant to title 32, chapter 20 and who are licensed with the department pursuant to section 42-5005,…

The area of taxation of jet fuel, as defined in section 42-5351, is a matter of statewide concern. Any municipal tax on jet fuel is subject to the following limits and requirements: 1. The application of the tax is limited to amounts of not more than ten million gallons of jet fu…

A. If a city, town or other taxing jurisdiction imposes a transaction privilege, sales, use, franchise or other similar tax or fee, however denominated, on: 1. The sale of food items intended for human consumption as defined by rule adopted pursuant to section 42-5106 or items pr…

A. A city, town or other taxing jurisdiction may levy a transaction privilege, sales, use, franchise or other similar tax or fee as provided by the model city tax code on a person engaging in business as a mobile food vendor subject to the restaurant classification pursuant to se…

A. Except as provided in this section, section 42-5061 supersedes all city or town ordinances or other local laws insofar as the ordinances or local laws now or hereafter relate to the taxation of business activities classified under section 42-5061. B. The municipal tax rate for…

(Rpld. 4/1/55) A. Subject to section 48-4238 and subsection D of this section, beginning the first month following September 26, 2025 and each month thereafter through March 31, 2056, each city and town shall transmit the amount determined under subsection B of this section to th…

In this article, unless the context otherwise requires: 1. "Commission" means the municipal tax code commission. 2. "Model city tax code" or "code" means the document filed with the secretary of state on or before July 1, 1988 and that is maintained by the department of revenue b…

A. The municipal tax code commission is established consisting of the director, or the director's representative, as an ex officio member without the power to vote and nine members who are mayors or members of the governing bodies of cities or towns that have adopted the model ci…

A. If a city or town adopts the model city tax code, the city or town shall not adopt any modification or amendment to the code unless the city or town holds a public hearing on the proposed action before the modification or amendment becomes effective. B. If a city or town that …

Any city or town which adopted the model city tax code may elect to amend the effective date of any provision of such code, or amend the effective date for application to any specified class of taxpayers of any provision of such code, to any date after the effective date of the o…

(Conditionally Rpld.) A. A municipal tax hearing office is established. The hearing office shall hear all reviews of petitions for hearing or redetermination under the model city tax code for cities and towns not in the state collection system as of January 1, 2013 and for appeal…

In this article, unless the context otherwise requires, "population" means the population determined in the most recent United States decennial census or the most recent special census as provided in section 28-6532.

A. Unless the context otherwise requires, chapter 5, article 1 of this title governs the administration of the taxes imposed by this article, except that: 1. A separate license is not required for the taxes imposed by this article, and the taxes due under this article shall be in…

A. A county having a population of less than one million five hundred thousand persons, according to the most recent United States decennial census, on a unanimous vote of the board of supervisors, may levy and, if levied, the department shall collect a county general excise tax …

A. If approved by the qualified electors voting at a countywide election, a county with a population of one million two hundred thousand or more persons shall levy and the department shall collect a tax as provided by this section, in addition to all other taxes. B. The tax shall…

A. If approved by the qualified electors voting at a countywide election, from and after December 31, 2025, a county with a population of three million or more persons shall levy and the department shall collect a tax as provided by this section, in addition to all other taxes. B…

A. If approved by the qualified electors voting at a countywide election, the regional transportation authority in any county shall levy and the department shall collect a transportation excise tax up to the rate authorized by this section in addition to all other taxes. B. The t…

A. If a majority of the qualified electors voting at a countywide special election, or a majority of the qualified electors voting on the ballot proposition at a general election, approves the transportation excise tax, the county shall levy and the department shall collect a tax…

A. The board of supervisors of a county having a population of less than two million five hundred thousand but more than five hundred thousand persons may levy and, if levied, the department shall collect a tax on the gross proceeds of sales or gross income from the business of e…

A. The qualified electors residing in a county having a population of less than two million but more than five hundred thousand persons, by majority vote at an election held in the county, may levy and, if levied, the department of revenue shall collect a tax on the gross proceed…

A. If approved by the qualified electors voting at a countywide general election, a county with a population of at least one million five hundred thousand persons shall levy and the department shall collect a transaction privilege tax, in addition to all other taxes, at rates of …

A. The board of supervisors of any county that levies a jail facilities excise tax under section 42-6109, by resolution adopted before the expiration of that tax, may call for a countywide general election to authorize the levy of a transaction privilege tax under this section, i…

(Conditionally Rpld.) A. The board of supervisors of any county that levies a jail facilities excise tax under section 42-6109.01, by resolution adopted before the expiration of that tax, may call for a countywide general election to authorize the levy of a transaction privilege …

A. A county with a population of less than one million five hundred thousand persons according to the most recent United States decennial census, on a unanimous vote of the board of supervisors, may levy, and if levied, the department shall collect, a county use tax on electricit…

A. The board of supervisors of a county with a population of less than two million persons, on a unanimous vote, may submit a proposed county capital projects tax for approval at a countywide special election or at a general election. If a majority of the qualified electors votin…

A. A county, by resolution that is dated on or before December 31, 2011 and that is approved by a unanimous vote of the board of supervisors, may levy and, if levied, the department shall collect a county excise tax on each person engaging or continuing in the county in a busines…

(Rpld. 4/1/55) A. Subject to section 48-4238, beginning the first month following September 26, 2025 and each month thereafter through March 31, 2056, the state treasurer, on instruction from the department, shall transmit from the amount collected pursuant to this article the am…

In this article, unless the context otherwise requires: 1. "Government lessor" means a city, town, county or county stadium district. 2. "Government property improvement" means a building for which a certificate of occupancy has been issued, for which the title of record is held …

A. A government lessor shall levy and the county treasurer shall collect an annual excise tax on each prime lessee for the use or occupancy of each government lessor's government property improvement. B. A government lessor may not own or operate a government property improvement…

A. Except as otherwise provided in this section, if a lease of a government property improvement was entered into before June 1, 2010, or if a development agreement, ordinance or resolution was approved by the governing body of the government lessor before June 1, 2010 that autho…

A. The taxes that are levied pursuant to this article are: 1. Due and payable to the county treasurer annually on or before December 1. 2. Delinquent if not paid on or before that date. B. The government lessor shall calculate the excise tax for each prime lessee, submit a return…

A. The county treasurer shall separately account for payments received under this article with respect to each government property improvement. B. Within thirty days after receiving tax revenues under this article, the county treasurer shall pay to the following taxing jurisdicti…

A. Each lease or development agreement between a prime lessee and a government lessor entered into after June 30, 1996 shall include: 1. A notice of the tax liability under this article. 2. A provision that failure by the prime lessee to pay the tax after notice and an opportunit…

Unless the context otherwise requires, the enforcement of the tax imposed under this article shall be governed by sections 545 through 590 of the model city tax code, as adopted by the city or town in which the government property improvement is located or, if the government prop…

The tax under this article, section 42-6206, subsection B and section 42-6209, subsection C do not apply with respect to: 1. Property that is used for a governmental activity. 2. Property that is used for public housing. 3. Easements and rights-of-way of railroads and gas, electr…

A. A city or town may abate the tax provided for under this article for a limited period beginning when the certificate of occupancy is issued and ending eight years after the certificate of occupancy is issued on a government property improvement that is constructed either befor…

B. The tax prescribed by this section shall be assessed, collected and distributed in the same manner as prescribed in this article for the government property lease excise tax, except that: 1. Section 42-6206 does not apply to a lease with the national park service. 2. The tax r…