Article 1 General Provisions Sec

48-13-1. 48-13-2. 48-13-3. 48-13-4. 48-13-5. 48-13-6. 48-13-9.1. 48-13-10. [Reserved] “In towns or cities” defined. Prohibition of export tax on state products. Prohibition of capitation tax; exception. Prohibition of tax on activities involving air commerce; exceptions. Definitions. Levy of occupation tax by counties and municipalities on businesses and practitioners of professions and occupations; hearing on tax increase. Levy of occupation tax by localities on persons with no location or office in state; superseding of local law; tax payable to only one local government; exemption. Imposition of regulatory fees by counties and municipalities on businesses and practitioners of professions and occupations; classification based on location within or without corporate limits prohibited. Limitation on authority of local government to impose regulatory fee; examples of individuals and entities which may and may not be subject to fees; methods for determining fees. Civil action; attorney’s fees. Determining amount of occupation tax; criteria for classification of businesses and practitioners; administrative fee; exemptions or reduction in fees for economic development; election of tax by practitioner. 48-13-11. 48-13-12. 48-13-13. 48-13-14. 48-13-19. 48-13-20. 48-13-20.1. 128 [Repealed] Restriction on authority of counties and municipalities to impose business license fee or occupational tax on wrecker services. Prohibited criteria or methods in determining amount of occupation tax. Classification rules for businesses or practitioners with more than one type of service or product. Prohibitions on occupation tax levies by local governments. Levy on business or practitioner with location or office in more than one jurisdiction; allocating gross receipts; limits on levies using criteria for taxation. Confidentiality of information provided by business or practitioner; violation; when disclosure allowed. Excluded businesses or practitioners; other laws on occupation taxes or registration fees of local governments not repealed. Levy of license, occupation, or professional tax by counties and municipalities upon real estate brokers. Municipal occupational tax on businesses, trades, and professions licensed by or registered with state. Limitation on levy of employment taxes by municipalities; exception. Time for payment of fees and taxes. Localities levying occupation tax or regulatory fee to collect certain information from taxpayers; electronic submission of information. Sec. 48-13-21. 48-13-22. 48-13-23. 48-13-24. 48-13-25. 48-13-27. 48-13-28.