Except as may otherwise be provided by law, such tax shall be identical in its application and exemptions therefrom to the state’s Retailers Sales Tax Act and all laws and administrative rules and regulations of the state’s Department of Revenue relating to the state retailers sales tax shall apply to such city retailers sales tax insofar as such laws and regulations may be made applicable. The services of the Department of Revenue shall be utilized to administer, enforce and collect such tax.
(Ord. 19-1209, passed 12-9-2019)