§ 36.37 TAX IS ADDITIONAL; ADMINISTRATIVE PROCEDURES.

   (A)   The tax levied hereby is in addition to any and all other taxes levied or assessed by the town including those levied and assessed by §§ 36.01 through 36.17 of this chapter; provided, however, that, those provisions of §§ 36.01 through 36.17 of this chapter relating to definitions; tax collector defined; classification of taxpayers; subsisting state permits; the portion of tax rate - use subject to tax, pertaining to use subject to tax (not rate of tax); the provisions of said chapter regarding payment of tax brackets; the portion of said chapter regarding tax constituting debt; vendor’s duty to collect tax; returns and remittances-discounts; delinquencies-interest and penalties; waiver of interest and penalties; erroneous payments-claim for refund; fraudulent returns; and records confidential shall apply to the use tax levied and assessed by this subchapter.

   (B)   For purposes of this subchapter, references in §§ 36.01 through 36.17 of this chapter to specific provisions of the state statutes shall be deemed to be references to said statutory provisions, as amended.

(Prior Code, § 2-3-8) (Ord. 06-09-2003-1, passed 6-9-2003)