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.