Chapter 18.1 Taxation Part 18.1.1 Background §§ 18.1.1.010 – 18.1.1.040 Part 18.1.2 ADMINISTRATION AND ENFORCEMENT §§ 18.1.2.010 – 18.1.2.310 Part 18.1.3 BUSINESS PROPERTY TAXES §§ 18.1.3.010 – 18.1.3.090 Part 18.1.4 GROSS RECEIPTS TAX §§ 18.1.4.010 – 18.1.4.120 Part 18.1.5 GASOLINE TAX §§ 18.1.5.010 – 18.1.5.070 Part 18.1.6 CIGARETTE TAX §§ 18.1.6.010 – 18.1.6.140 Editor's Notes This law was originally enacted pursuant to Council Resolution No. SI-R13-037, dated September 28, 2013.