ARTICLE 746
Municipal Sales and Services Tax and Use Tax
746.01   Definitions.
746.02   Imposition of a municipal sales and service tax.
746.03   Imposition of a Municipal Use Tax.
746.04   Calculation of tax on fractional parts of a dollar.
746.05   Credit against Municipal Use Tax.
746.06   Tax Commissioner shall administer, enforce and collect taxes.
746.07   Municipal taxes imposed in addition to Consumer Sales and Service Tax and Consumer Use Tax.
746.08   Local rate and boundary changes. (Repealed)
746.09   State level administration. (Repealed)
746.10   Administrative procedures.
746.11   Criminal penalties.
746.12   Automatic updating.
746.13   Deposit of taxes collected and received in a special revenue fund.
746.14   Issuance of revenue bonds.
746.15   Severability and savings clause.
746.16   Effective date.