| § 23-04-010. Imposition of tax—Municipal Gross Receipt Taxes. |
| § 23-04-020. General provisions—Municipal Gross Receipt Taxes. |
| § 23-04-030. Specific exemptions—Municipal Gross Receipt Taxes. |
| § 23-04-040. Dedication—Municipal Gross Receipt Taxes. |
| § 23-04-050. Effective date—Municipal Gross Receipt Taxes. |
| § 23-04-060. Imposition of tax—Municipal Infrastructure Gross Receipts Tax. |
| § 23-04-070. General provisions—Municipal Infrastructure Gross Receipts Tax. |
| § 23-04-080. Specific exemptions—Municipal Infrastructure Gross Receipts Tax. |
| § 23-04-090. Dedication—Municipal Infrastructure Gross Receipts Tax. |
| § 23-04-100. Effective date—Municipal Infrastructure Gross Receipts Tax. |
| § 23-04-110. Imposition of tax—Municipal Environmental Services Gross Receipts Tax. |
| § 23-04-120. General provisions—Municipal Environmental Services Gross Receipts Tax. |
| § 23-04-130. Specific exemptions—Municipal Environmental Services Gross Receipts Tax. |
| § 23-04-140. Dedication—Municipal Environmental Services Gross Receipts Tax. |
| § 23-04-150. Effective date—Municipal Environmental Services Gross Receipts Tax. |
| § 23-04-160. Imposition of Tax—Municipal Infrastructure Gross Receipts Tax. |
| § 23-04-170. General provisions—Municipal Infrastructure Gross Receipts Tax. |
| § 23-04-180. Specific exemptions—Municipal Infrastructure Gross Receipts Tax. |
| § 23-04-190. Dedication—Municipal Infrastructure Gross Receipts Tax. |
| § 23-04-200. Effective date—Municipal Infrastructure Gross Receipts Tax. |
| § 23-04-210. Imposition of tax—Municipal Streets Gross Receipts Tax. |
| § 23-04-220. General provisions—Municipal Streets Gross Receipts Tax. |
| § 23-04-230. Specific exemptions—Municipal Streets Gross Receipts Tax. |
| § 23-04-240. Dedication—Municipal Streets Gross Receipts Tax. |
| § 23-04-250. Effective date—Municipal Streets Gross Receipts Tax. |