TITLE 3
TAXATION
CHAPTER 1
SALES TAX
SECTION:
3-1-1: Legislative Intent
3-1-2: Definitions
3-1-3: Taxable Transactions And Items
3-1-4: Items Exempt From Tax
3-1-5: Schedule Of Tax
3-1-6: Sales Tax, Nonapplicability
3-1-7: Retailer Responsible For Payment Of Tax
3-1-8: Acquisition, Inception Or Cessation Of Business
3-1-9: Retailer To Collect Tax
3-1-10: Tax On Credit Sales, Etc.
3-1-11: Sales Tax, Credit For Sales Or Use Taxes Previously Paid To Another Municipality
3-1-12: Claims For Recovery
3-1-13: Exemption; Burden Of Proof
3-1-14: Excess Collections
3-1-15: Unlawful To Assume Or Absorb Tax
3-1-16: Special Accounting Basis For Remittance Of Tax
3-1-17: Duty To Keep Books And Records
3-1-18: Investigation Of Books
3-1-19: Coordinated Audit
3-1-20: Statute Of Limitations
3-1-21: Subpoenas
3-1-22: Licenses For Retail Sellers
3-1-23: Sales Tax Licenses; Application And Content
3-1-24: Denial Of License
3-1-25: Sale At Retail Without License
3-1-26: Revocation Of License
3-1-27: Appeal
3-1-28: When License Not Required
3-1-29: Map Or Location Guide Of Town Boundaries
3-1-30: Collection And Refund Of Disputed Tax
3-1-31: Refunds
3-1-32: Recovery Of Taxes, Penalty And Interest
3-1-33: Failure To Collect And Pay Over Tax, Attempting To Evade Or Defeat Tax
3-1-34: Imposition Of Civil Penalty On Responsible Parties
3-1-35: Authority Of Finance Director To Require Immediate Payment Of Tax
3-1-36: Tax Lien; Exemption From Lien
3-1-37: Negligent Or Intentional Tax Deficiency
3-1-38: Interest Rate On Delinquent Taxes
3-1-39: Interest On Underpayment, Overpayment, Nonpayment Or Extensions Of Time For Payment Of Tax
3-1-40: Other Remedies
3-1-41: Hearings By Finance Director
3-1-42: Review By District Court
3-1-43: Alternative Review By Department Of Revenue
3-1-44: Amendments
3-1-45: Notice Of Sales And Use Tax Ordinance Amendment
3-1-46: Unlawful Acts