Section
General Taxes
34.01 Tax on real and personal property
Public Service Tax; Electricity
34.15 Authority for public service tax
34.16 Public service tax levied; amount and rate of tax; services taxed
34.17 Purchaser obligated to pay tax to the service provider
34.18 Service provider obligated to collect tax from purchaser
34.19 Provider is liable to town for tax it fails to collect
34.20 Discontinuance of service for purchaser’s failure to pay tax
34.21 Collecting tax imposed at monthly intervals
34.22 Remittance of tax to the town by provider
34.23 Records to be kept by service providers
34.24 Audit of sales and tax collection records of service providers
34.25 Purchasers exempt from taxation
34.26 Effective date of public service tax
Accounting Policy and Procedures Manual
34.30 Accounting Policy and Procedures Manual adopted by reference
34.99 Penalty