Chapter 3.45
SALES AND USE TAX

Sections:

   3.45.010   Short Title

   3.45.020   Rate

   3.45.030   Operative Date

   3.45.040   Purpose

   3.45.050   Contract with State

   3.45.060   Sales Tax

   3.45.070   Place of Sale

   3.45.080   Use Tax

   3.45.090   Adoption of Provisions of State Law

   3.45.100   Limitations on Adoption of State Law

3.45.010 Short Title.

This Chapter shall be known as the “Uniform Local Sales and Use Tax Ordinance.”

[Ord. No. 461, Section 3, 5/9/07.]

3.45.020 Rate.

The rate of sales tax and use tax imposed by this Chapter shall be one percent (1%).

[Ord. No. 461, Section 3, 5/9/07.]

3.45.030 Operative Date.

The ordinance adopting the Sales and Use Tax set forth in this Chapter was operative on January 1, 1976. [Ord. No. 1, amended by Ord. No. 76, amended by Ord. No. 102, amended by Ord. No. 177.] The sales and use tax adopted thereby is incorporated herein in full by reference to those ordinances.

[Ord. No. 461, Section 3, 5/9/07.]