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Cleveland |
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Code of Ordinances |
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Part ONE. ADMINISTRATIVE CODE |
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Title XVII. TAXATION |
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Chapter 195. ADMISSIONS TAX |
| § 195.01. Definitions |
| § 195.02. Tax Levied |
| § 195.03. Exemptions from Tax |
| § 195.04. Collection of Tax, Monthly Reports, Payment of Tax |
| § 195.05. Assessments of Tax |
| § 195.06. Price to be Marked on Ticket |
| § 195.07. Form and Content of Return |
| § 195.08. Amended Returns |
| § 195.09. Payment of Tax on Filing of Return |
| § 195.10. Certificate of Registration Required; Application |
| § 195.11. Certificate of Registration for Temporary Amusement |
| § 195.12. Authority to Make and Enforce Rules and Regulations |
| § 195.13. Receipt and Records of Tax |
| § 195.14. Enforcement of Collection |
| § 195.15. Effective Date |
| § 195.16. Board to Approve Regulations and Hear Appeals; Right to Appeals |
| § 195.17. Confidential Nature of Information; Disclosure of Returns, Return Information and Reports |
| § 195.18. Interest on Unpaid Tax |
| § 195.19. Penalties on Unpaid Tax |
| § 195.20. Additional Penalties |
| § 195.21. Exceptions to Penalties |
| § 195.22. Abatement of Interest and Penalty |
| § 195.23. Limitation of Prosecution |
| § 195.24. Unpaid Taxes Recoverable as Other Debts |
| § 195.25. Claims for Credit or Refund of Tax Paid |
| § 195.26. Authority to Determine Amount of Tax Due |
| § 195.27. When Taxes by Assessment are Due and Payable |
| § 195.28. Investigations |
| § 195.29. Authority to Compel Production of Records |
| § 195.30. Refusal to Produce Records |
| § 195.31. Taxpayer Required to Retain Records |
| § 195.32. Declaration of Legislative Intent |
| § 195.33. Collection of Tax after Termination of Chapter |
| § 195.99. Violations; Penalty |