Section
Article 1: Property Taxes
3-5.101 Council to fix tax rate
3-5.102 Transfer of assessment and collection duties to county
3-5.103 Abolition of certain offices
Article 2: Sales and Use Tax
3-5.201 Short title
3-5.202 Rate
3-5.203 [Reserved]
3-5.204 Purpose
3-5.205 Contract with State Board of Equalization
3-5.206 Sales taxes
3-5.207 Place of sale
3-5.208 Use taxes
3-5.209 Adoption of state law provisions
3-5.210 Limitations on adoption of state law provisions
3-5.211 Permits not required
3-5.212 Exclusions and exemptions
3-5.213 Additional exclusions and exemptions
3-5.214 Application of provisions relating to exclusions and exemptions
3-5.215 Amendments
3-5.216 Enjoining collection forbidden
3-5.217 Penalty
Article 3: Transient Occupancy Tax
3-5.301 Title
3-5.302 Definitions
3-5.303 Tax imposed
3-5.303.1 Tax deduction for food and beverages
3-5.304 Exemptions from provisions
3-5.305 Operator's duties
3-5.306 Registration
3-5.307 Reporting and remitting
3-5.308 Delinquency and interest
3-5.309 Failure to collect and report tax; determination by Tax Administrator
3-5.309.1 Successor operator liable for tax
3-5.310 Appeals
3-5.311 Records
3-5.312 Refunds
3-5.313 Actions to collect
3-5.314 Penalty
Article 4: Transactions and Use Tax
3-5.401 Title
3-5.402 Operative date
3-5.403 Purpose
3-5.404 Contract with state
3-5.405 Transactions tax rate
3-5.406 Place of sale
3-5.407 Use tax rate
3-5.408 Adoption of provisions of state law
3-5.409 Limitations on adoption of state law and collection of use taxes
3-5.410 Permit not required
3-5.411 Exemptions and exclusions
3-5.412 Amendments
3-5.413 Enjoining collection forbidden
3-5.414 Use of tax proceeds
3-5.415 Annual audit
3-5.416 Citizens’ Oversight Committee
3-5.417 Termination date
Article 5: Special Tax
3-5.425 Levying of special tax