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| Sections |
| 35.102.010 | Findings—Intent. |
| 35.102.020 | Limited scope—Utility businesses. |
| 35.102.030 | Definitions. |
| 35.102.040 | Model ordinance—Mandatory provisions. |
| 35.102.050 | Nexus required. |
| 35.102.060 | Multiple taxation—Credit system. |
| 35.102.070 | Reporting frequency. |
| 35.102.080 | Computation of interest. |
| 35.102.090 | Penalties. |
| 35.102.100 | Claim period. |
| 35.102.110 | Refund period. |
| 35.102.120 | Definitions—Tax classifications. |
| 35.102.130 | Allocation and apportionment of income. |
| 35.102.1301 | Municipal business and occupation tax—Study of potential net fiscal impacts. |
| 35.102.140 | Municipal business and occupation tax—Implementation by cities—Contingent authority. |
| 35.102.145 | Municipal business and occupation tax—Confidentiality, privilege, and disclosure. |
| 35.102.150 | Allocation of income—Printing and publishing activities. |
| 35.102.160 | Professional employer organizations—Tax deduction. |