ARTICLE 765
Municipal Sales and Use Tax
765.01    Findings.
765.02    Definitions.
765.03    Imposition of municipal sales and service tax.
765.04    Imposition of municipal use tax.
765.05    Calculation of tax on  fractional parts of dollar.
765.06    State and local tax bases.
765.07    Exceptions.
765.08    Credit against municipal use tax.
765.09    Tax cumulative.
765.10    Local rate and boundary database; changes.
765.11    State level administration.
765.12    Administrative procedures.
765.13    Criminal penalties.
765.14    Automatic updating.
765.15    Deposit of taxes collected in a special revenue fund.
765.16    Issuance of revenue bonds.
765.17    Severability and savings clause.
765.18    Effective date.
765.19    Notification of Tax Commissioner.