Section 324.01. Utilities services tax definitions

Section 324.02. Utilities service tax

Section 324.021. Repealing county permissive tax adopted as emergency

Section 324.03. Tax exemption

Section 324.04. Rules for uniform administration of the utilities service tax

Section 324.05. Quarterly return showing aggregate amount of charges for utility service made by it to customers

Section 324.06. Utility liable for taxes collected

Section 324.07. Period of assessment against utility or customer

Section 324.08. Change of ownership

Section 324.09. Prohibiting failure to bill full and exact tax

Section 324.10. Refund of illegal or erroneous payments

Section 324.11. Allocating and disbursing tax proceeds

Section 324.12. No preemption of county power to tax

Section 324.99. Penalty