| § 18-11-1. Short title. |
| § 18-11-2. Definitions. |
| § 18-11-3. Imposition; amount; basis. |
| § 18-11-4. Billing; deemed debt until paid; when due and payable; examination of records. |
| § 18-11-4.1. Finance director designated as administrator. |
| § 18-11-5. Duties of administrator and city treasurer. |
| § 18-11-6. Investigation information deemed confidential; exception; penalty for violation. |
| § 18-11-7. Procedure for authorized investigation. |
| § 18-11-8. Penalties for delinquent taxes. |
| § 18-11-9. Administrator to propose assessment for unpaid taxes; notice; protest. |
| § 18-11-10. Issuance of final assessment. |
| § 18-11-11. Administrators action upon user's refusal to pay tax due. |
| § 18-11-12. Three-year limit on additional assessment; exception. |
| § 18-11-13. Three-year limit on refund of erroneously paid tax. |
| § 18-11-14. Appeal by aggrieved person; results of final order. |
| § 18-11-15. Action by party aggrieved by decision of state commissioner of revenue. |
| § 18-11-16. Appeal payments to be made from general fund. |
| § 18-11-17. Penalty for certain violations of article. |
| § 18-11-18. Reserved. |