CHAPTER 198 – MOTOR VEHICLE LESSOR TAX

198.01   Title

198.02   Definitions

198.03   Tax Imposed

198.04   Tax Not Paid; Interest; Late Filing Penalty

198.05   Record keeping; Burden of Proof

198.06   Commissioner’s Authority

198.07   Commissioner’s Power and Duties; Apparent Violation

198.08   Credit or Refund; Claim Procedures

198.09   Notice

198.10   Employees Liable When

198.11   Sale or Transfer; Notification Procedures

198.12   Appeals

198.13   Deposit of Funds

198.14   Effective Date

198.99   Violation; Penalty

   Note: Pursuant to Section 1 of Ord. No. 532-91, Chapter 198 shall take effect April 1, 1991.

§ 198.01 Title

   This chapter shall be known and cited as the “motor vehicle lessor tax chapter” and the tax herein imposed shall be known and cited as the “motor vehicle lessor tax.”

(Ord. No. 532-91. Passed 3-18-91, eff. 3-22-91)