CHAPTER 10.  ALCOHOLIC BEVERAGE TAXES

See, generally, Title 26

CHAPTER 11.  TAXES ON UTILITIES

PART I.  TAX ON TRANSPORTATION AND

COMMUNICATION UTILITIES

§1001.  Imposition of tax

Every person owning or operating, or owning and operating, any public utility in this state as defined in this Part, shall, in addition to all other taxes and licenses levied and assessed in this state, pay a license tax, for the privilege of engaging in such business in this state, of two per centum (2%) of the gross receipts from its intrastate business.