Article I. General Provisions
3-4-010 Title and application.
3-4-020 Definitions.
3-4-030 Publication of rules and regulations.
3-4-040 Notice.
3-4-050 Postmark rule.
3-4-060 Reserved.
3-4-070 Counting Saturdays, Sundays and holidays.
3-4-080 Confidentiality.
3-4-090 Application of payment.
3-4-100 Credits and refunds.
3-4-110 Survival of liability.
3-4-120 Statute of limitations.
3-4-130 General presumptions and burden of proof.
3-4-140 Bulk sales or transfers.
Article II. Powers of the Comptroller
3-4-150 General powers.
3-4-151 Additional duties of the department.
3-4-152 Problems resolution.
3-4-153 Financial hardship.
3-4-160 Power to issue tax determination and assessment.
Article III. Duties of the Taxpayer and Tax Collector
3-4-170 Maintaining books and records.
3-4-180 Duty to produce documents.
3-4-185 Reserved.
3-4-186 Annual returns.
3-4-187 Tax payments.
3-4-188 Estimated tax payment option.
3-4-189 Consolidated returns and payments.
Article IV. Interest and Penalties
3-4-190 Interest on tax debts.
3-4-200 Late penalties.
3-4-210 Failure to file penalty.
3-4-220 Negligence or wilfulness penalty.
3-4-230 Failure to remit collected taxes penalty.
3-4-240 Reasonable cause standards.
3-4-250 Nonsufficient funds check provision; invalid credit card payments.
3-4-260 Interest on nontax debt.
3-4-265 Voluntary disclosure.
Article V. Enforcement Provisions
3-4-270 Officer and employee liability.
3-4-280 Tax collector funds as debt to city.
3-4-290 Reserved.
3-4-300 Liens and right to levy.
3-4-305 Removal of liens.
3-4-310 Fines.
3-4-320 License suspension and revocation.
3-4-325 Erroneous written information or written advice.
Article VI. Hearing Process
3-4-330 Right to protest tax determination and assessment.
3-4-335 Action to enforce payment.
3-4-340 Hearing procedures.
Article VII. Other Provisions
3-4-350 Powers of the finance committee.
3-4-360 Severability.