New Rochelle |
Code of Ordinances |
Part II. General Legislation |
Chapter 288. Taxation |
Article X. Room Occupancy Tax |
§ 288-33. Definitions. |
§ 288-34. Imposition of tax. |
§ 288-35. Transitional provisions. |
§ 288-36. Exempt organizations. |
§ 288-37. Territorial limits. |
§ 288-38. Registration. |
§ 288-39. Administration and collection. |
§ 288-40. Records to be kept. |
§ 288-41. Returns. |
§ 288-42. Payment of tax. |
§ 288-43. Determination of tax. |
§ 288-44. Disposition of revenues. |
§ 288-45. Refunds. |
§ 288-46. Reserves. |
§ 288-47. Remedies exclusive. |
§ 288-48. Proceedings to recover tax. |
§ 288-49. General powers of City Commissioner of Finance. |
§ 288-50. Administration of oaths and compelling testimony. |
§ 288-51. Reference to tax. |
§ 288-52. Penalties for offenses; interest. |
§ 288-53. Returns to be secret. |
§ 288-54. Notices and limitations of time. |
§ 288-55. Severability. |
Adopted 9-17-2009 by L.L. No. 3-2009 |