203.01 Council findings.
203.02 Definitions.
203.03 Imposition of consumer sales and service tax.
203.04 Imposition of use tax.
203.05 Calculation of tax on fractional parts of a dollar.
203.06 State and local sales and use tax bases.
203.07 Exceptions.
203.08 Credit for local sales tax lawfully paid to another municipality.
203.09 Local rate and boundary changes.
203.10 State level administration.
203.11 Administrative procedures.
203.12 Criminal penalties.
203.13 Automatic updating.
203.14 Deposit of taxes collected and received in a special revenue fund.
203.15 Tax imposed is in addition to consumers sales and service tax and use tax.
203.16 Severability and savings clause.
203.17 Effective date.