CHAPTER 8
NON-PROPERTY SALES TAX

SECTION:

4-8-1: Definitions

4-8-2: Imposition And Rate Of Certain Non-Property Taxes, To Wit: A One Percent (1%) Sales Tax On The Sales Price Of All Property Subject To Taxation

4-8-3: Duration Of Taxes

4-8-4: Purposes For Which The Revenues Derived From Said Non-property Taxes Shall Be Used

4-8-5: Authorization For City Clerk To Administer, Regulate And Collect Said Non-Property Taxes

4-8-6: Creation Of A Property Tax Relief Fund

4-8-7: Establishment Of General And Enterprise Fund Capital Infrastructure Budgets

4-8-8: Permits Required And Issuance Of Permits

4-8-9: Method For Payment Of Taxes

4-8-10: Audits Deficiency Determinations

4-8-11: Re-Determination Of Deficiency

4-8-12: Appeals, Interest On Deficiency

4-8-13: Collections And Enforcement

4-8-14: Refunds, Limitations And Interest

4-8-15: Responsibility For Payment Of Taxes

4-8-16: Period Of Limitation Upon Assessment And Collection

4-8-17: Successors' Liability

4-8-18: General Administration By City Clerk

4-8-19: Penalties

4-8-20: Penalty Charges

4-8-21: Exemptions

4-8-22: Confidentiality Of Information