Section
Sales Tax
35.01 Title; ordinance history
35.02 Definitions
35.03 Classification of taxpayers
35.04 Subsisting state permits
35.05 Purpose of revenues; disposition of proceeds
35.06 Tax rate; sales subject to tax
35.07 Exemptions; sales subject to other tax
35.08 Exemptions; governmental and nonprofit entities
35.09 Exemptions; general
35.10 Exemptions; agriculture
35.11 Exemptions; manufacturers
35.12 Exemptions; corporations and partnerships
35.13 Tax due and payable
35.14 Payment of tax; brackets
35.15 Tax constitutes prior claim
35.16 Vendor’s duty to collect tax
35.17 Returns and remittances; discounts
35.18 Interest and penalties; delinquency; discount forfeiture
35.19 Waiver of interest and penalties
35.20 Erroneous payments; claim for refund
35.21 Failure to file; fraudulent returns
35.22 Tax records confidential
35.23 Provisions cumulative
35.24 Amendment by City Council
Use Tax
35.35 Title
35.36 Definitions
35.37 Classification of taxpayers
35.38 Subsisting state permits
35.39 Purposes of revenues
35.40 Tax imposed
35.41 Exemptions
35.42 Time due; returns; payment
35.43 Tax constitutes debt
35.44 Collection of tax by retailer or vendor
35.45 Collection by retailer or vendor with no place of business within state, or both within and without state; permits
35.46 Revoking permits
35.47 Remunerative deductions allowed to vendors or retailers of other states
35.48 Interest and penalties; delinquency
35.49 Waiver of interest and penalties
35.50 Erroneous payments; claim for refund
35.51 Fraudulent returns
35.52 Records confidential
35.53 Provisions cumulative
35.99 Penalty