Chapter 130 TAXATION
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- Article I. In General
- Sec. 130-1 Purpose.
- Sec. 130-2 Police personnel staffing; operation and maintenance of detention facilities funding through an increase in sales and restaurant taxes.
- Sec. 130-3 Constructing, installing, equipping, and repairing public safety facilities.
- Sec. 130-4 Tax increment financing in urban renewal areas.
- Sec. 130-5 Personal property tax incentive payment or credit.
- Sec. 130-6 through 130-30 Reserved.
- Article II. Sales and Use Tax
- Division 1. Generally
- Division 2. Collection and Enforcement
- Sec. 130-61 Tax on construction materials.
- Sec. 130-62 Examination of returns, refunds, credits and deficiencies.
- Sec. 130-63 Collection and refund of disputed tax.
- Sec. 130-63.5 Reserved.
- Sec. 130-64 Review procedure for aggrieved taxpayers.
- Sec. 130-65 False statements on refund applications; evidence for all refunds.
- Sec. 130-66 Confidentiality.
- Sec. 130-67 Duty to keep books and records.
- Sec. 130-68 Interest on tax deficiencies.
- Sec. 130-69 Penalties for tax deficiencies.
- Sec. 130-70 Investigation of taxpayers' books and records.
- Sec. 130-71 Hearings; subpoenas and witness fees.
- Sec. 130-72 Municipal judge's authority.
- Sec. 130-73 Depositions.
- Sec. 130-74 Unpaid tax a prior lien; exemption from lien.
- Sec. 130-75 Sale of business.
- Sec. 130-76 Purchases and repossessions subject to tax lien.
- Sec. 130-77 Status of unpaid tax in bankruptcy and receivership.
- Sec. 130-78 Trust status of tax in possession of retailer.
- Sec. 130-79 Refusal to make returns; estimate of taxes; penalty notice; assessment.
- Sec. 130-80 Notice of tax lien.
- Sec. 130-81 Satisfaction of lien by levy, sale and garnishment.
- Sec. 130-82 Release of lien.
- Sec. 130-83 Recovery of unpaid tax, penalty, collection costs by action at law.
- Sec. 130-84 City a party to title action for determination of lien.
- Sec. 130-85 Waiver of penalty or interest.
- Sec. 130-86 Notices to be sent by first class mail.
- Sec. 130-87 Additional licenses and taxes.
- Sec. 130-88 Administration of article.
- Sec. 130-89 Maps and location guides; electronic database.
- Sec. 130-90 Statute of limitations.
- Sec. 130-91 Violations; evasion of collection or payment of tax.
- Sec. 130-92 through 130-120 Reserved.
- Division 3. Intergovernmental Relations
- Sec. 130-121 Coordinated audit.
- Sec. 130-122 Claims for recovery.
- Sec. 130-123 Notice of sales and use tax ordinance amendment.
- Sec. 130-124 Participation in simplification meetings.
- Sec. 130-125 Implementation of intergovernmental agreements for the collection of tax.
- Sec. 130-126 through 130-155 Reserved.
- Division 4. Sales Tax
- Sec. 130-156 Taxable items.
- Sec. 130-156.5 Sourcing.
- Sec. 130-157 Items exempt from taxation.
- Sec. 130-157.5 Short-term on premises rentals of tangible personal property.
- Sec. 130-158 Sales tax credit.
- Sec. 130-159 Application to sale of automotive vehicles.
- Sec. 130-160 Responsibility for payment.
- Sec. 130-161 Schedule of taxes.
- Sec. 130-162 Reserved.
- Sec. 130-163 Assuming or absorbing tax.
- Sec. 130-164 Special accounting basis for remittance of tax.
- Sec. 130-165 Consolidation of returns.
- Sec. 130-166 Credit sales and leases.
- Sec. 130-167 Excess collection; failure to remit collections.
- Sec. 130-168 Marketplace sales.
- Sec. 130-169 through 130-195 Reserved.
- Division 5. Use Tax
- Division 6. Sales Tax on Admissions
- Sec. 130-231 Definitions.
- Sec. 130-232 Legislative intent.
- Sec. 130-233 Tax levied.
- Sec. 130-234 Responsibility for collection and remittance of tax.
- Sec. 130-235 Exempt transactions.
- Sec. 130-236 Licensing and reporting procedures.
- Sec. 130-237 Applicability of other provisions.
- Sec. 130-238 through 130-265 Reserved.
- Division 7. Sales Tax Incentives
- Division 8. Sales and Use Tax Waivers for Commercial and Industrial Enterprises
- Division 9. Excise Tax on Retail Marijuana
- Article III. Occupation Tax on Local Exchange Telephone Service Suppliers
- Article IV. Lodger's Tax
- Division 1. Generally
- Sec. 130-361 Definitions.
- Sec. 130-362 Legislative intent.
- Sec. 130-363 Imposition of the tax.
- Sec. 130-364 Exemptions.
- Sec. 130-365 Collection of tax.
- Sec. 130-366 Filing of return.
- Sec. 130-367 Consolidation of returns.
- Sec. 130-368 Applicability of other provisions.
- Sec. 130-369 Visitor's promotion program.
- Sec. 130-370 through 130-400 Reserved.
- Division 1. Generally
- Article V. Employer Occupational Privilege Tax
- Sec. 130-401 Definitions.
- Sec. 130-402 Legislative intent.
- Sec. 130-403 Administration of article; rules and regulations.
- Sec. 130-404 Imposition of tax.
- Sec. 130-405 Exemptions.
- Sec. 130-406 Responsibility to pay tax.
- Sec. 130-407 Returns required upon sale of business.
- Sec. 130-408 Status of unpaid tax in bankruptcy and receivership.
- Sec. 130-409 Duty to keep books and records.
- Sec. 130-410 Examination of returns; deficiencies.
- Sec. 130-411 Interest on deficiencies caused by disregard of rules.
- Sec. 130-412 Charge for deficiency caused by fraud.
- Sec. 130-413 Investigation of taxpayer's books.
- Sec. 130-414 Refusal to make return; estimate of tax; notice of assessment.
- Sec. 130-415 Notice of assessment.
- Sec. 130-416 Hearings generally.
- Sec. 130-417 Hearings, subpoenas and witness fees.
- Sec. 130-418 Municipal judge's authority.
- Sec. 130-419 Depositions.
- Sec. 130-420 Decisions of finance director; notice.
- Sec. 130-421 Review of director's decision in district court.
- Sec. 130-422 Review of district court decision by appellate courts.
- Sec. 130-423 Jeopardy assessment and demands.
- Sec. 130-424 Methods of enforcing collections.
- Sec. 130-425 Tax lien.
- Sec. 130-426 Filing of liens.
- Sec. 130-427 Release of liens.
- Sec. 130-428 Recovery of unpaid tax by action at law.
- Sec. 130-429 City a party to title actions for determination of lien.
- Sec. 130-430 Waiver of charge.
- Sec. 130-431 Statute of limitations.
- Sec. 130-432 Prohibitions.
- Sec. 130-433 Confidentiality.
- Sec. 130-434 through 130-460 Reserved.
- Article VI. Employee Occupational Privilege Tax
- Sec. 130-461 Definitions.
- Sec. 130-462 Legislative intent.
- Sec. 130-463 Administration of article; rules and regulations.
- Sec. 130-464 Tax levied.
- Sec. 130-465 Withholding.
- Sec. 130-466 Responsibility to pay tax.
- Sec. 130-467 Duty to keep books and records.
- Sec. 130-468 Return required upon sale of business.
- Sec. 130-469 Status of unpaid tax in bankruptcy and receivership.
- Sec. 130-470 Collection of disputed tax.
- Sec. 130-471 Refund of disputed tax.
- Sec. 130-472 Examination of returns; deficiencies.
- Sec. 130-473 Interest on deficiencies caused by disregard of rules.
- Sec. 130-474 Interest on deficiencies caused by fraud.
- Sec. 130-475 Investigation of taxpayer's books.
- Sec. 130-476 Refusal to make return; estimate of tax; notice of assessment.
- Sec. 130-477 Notice of assessment.
- Sec. 130-478 Hearings generally.
- Sec. 130-479 Hearings, subpoenas and witness fees.
- Sec. 130-480 Municipal judge's authority.
- Sec. 130-481 Depositions.
- Sec. 130-482 Decisions of director; notice.
- Sec. 130-483 Review of director's decision in district court.
- Sec. 130-484 Review of district court decision by appellate courts.
- Sec. 130-485 Jeopardy assessment and demands.
- Sec. 130-486 Methods of enforcing collections.
- Sec. 130-487 Tax lien.
- Sec. 130-488 Filing of liens.
- Sec. 130-489 Release of liens.
- Sec. 130-490 City a party to title actions for determination of lien.
- Sec. 130-491 Recovery of unpaid tax by action by law.
- Sec. 130-492 Waiver of charge.
- Sec. 130-493 Statute of limitations.
- Sec. 130-494 Prohibitions.
- Sec. 130-495 Federal government and agency exemptions.
- Sec. 130-496 Confidentiality.
- Sec. 130-497 through 130-520 Reserved.
- Article VII. New Job Reward Program
- Article VIII. Enhanced Taxing Areas Within the City
- Sec. 130-551 Legislative declaration.
- Sec. 130-552 Definitions.
- Sec. 130-553 Authority of city council.
- Sec. 130-554 Creation petition—Contents.
- Sec. 130-555 Bond of petitioners.
- Sec. 130-556 Sufficiency of petition.
- Sec. 130-557 Notice of hearing.
- Sec. 130-558 Hearing—Dismissal—Findings—Declaration—When action barred.
- Sec. 130-559 Filing of ordinance; maps and location guides.
- Sec. 130-560 Inclusion or exclusion—Petition—Notice—Hearing—Order.
- Sec. 130-561 Dissolution.
- Article IX. Infill Development Incentive Program