Legislative findings and recognition.
Tax preferences—Expiration dates.
Tax imposed—Credit—Additional tax imposed.
Counties and cities authorized to impose tax—Maximum rate—Credit—Collection.
Payment—Due dates—Collection and remittance—Liability—Reporting.
Payment in lieu of leasehold excise tax—Property owned by Indian tribe.
Disposition of revenue.
Counties and cities to contract with state for administration and collection—Local leasehold excise tax account.
Distributions to counties and cities.
Distributions by county treasurers.
Consistency and uniformity of local leasehold tax with state leasehold tax—Model ordinance.
Exemptions—Electric vehicle infrastructure.
Exemptions—Operation of state route No. 16.
Exemptions—Sales/leasebacks by regional transit authorities.
Exemptions—Property used to manufacture alcohol, biodiesel, or wood biomass fuel.
Exemptions—Certain residential and recreational lots.
Exemptions—Certain leasehold interests related to the manufacture of superefficient airplanes.
Exemptions—Certain amateur radio repeaters.
Rules and regulations.
Improvements not defined as contract rent taxable under Title 84