Article II. Sales and Use Tax
This article is included in your selections.
- 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