CHAPTER III
FINANCE AND TAXATION
ARTICLE I  TAXES
   3-1   UNIFORM LOCAL SALES AND USE TAX
      3-1.1   Short Title
      3-1.2   Purpose
      3-1.3   State Revenue and Taxation Code
      3-1.4   Contract with State
      3-1.5   Tax Imposed
      3-1.6   Tax Rate
      3-1.7   Place of Sale
      3-1.8   Permit Not Required
      3-1.9   Exclusions and Exemptions
      3-1.10   Enjoining Collection Forbidden
      3-1.11   Penalties
   3-2   UNIFORM TRANSIENT OCCUPANCY TAX
      3-2.1   Title
      3-2.2   Definitions
      3-2.3   Tax Imposed
      3-2.4   Exemptions
      3-2.5   Operator’s Duties
      3-2.6   Registration
      3-2.7   Reporting and Remitting
      3-2.8   Failure to Collect and Report Tax, Determination of Tax by Tax Administrator
      3-2.9   Penalties and Interest
      3-2.10   Appeal
      3-2.11   Records
      3-2.12   Refunds
      3-2.13   Actions to Collect
      3-2.14   Violations; Misdemeanor
   3-3   REAL PROPERTY TRANSFER TAX
      3-3.1   Short Title
      3-3.2   Declaration
      3-3.3   Mobile Homes
      3-3.4   Payment
      3-3.5   Exemptions
      3-3.6   Administration
      3-3.7   Refunds
   3-4   SPECIAL GAS TAX STREET IMPROVEMENT FUND
      3-4.1   Fund Created
      3-4.2   Payment Into Fund
      3-4.3   Expenditures
   3-5   SERVICE AREA SERVICE CHARGES
      3-5.1   General
      3-5.2   Definitions
      3-5.3   Procedures
   3-6   BUSINESS LICENSE TAX
      3-6.1   Purpose and Authority
      3-6.2   Definitions
      3-6.3   License Required
      3-6.4   Exemptions
      3-6.5   License Fee a Tax - Does Not Permit Business Otherwise Prohibited
      3-6.6   Evidence of Doing Business
      3-6.7   Branch Establishments-Separate License
      3-6.8   Annual Marketplaces-Organizer Responsible for Vendors
      3-6.9   Contents of License
      3-6.10   Annual License
      3-6.11   Transfer of License - Procedure
      3-6.12   License to be Conspicuously Posted-Exception
      3-6.13   Denial of License - Grounds
      3-6.14   Rates
      3-6.15   Penalties and Interest
      3-6.16   License a Debt
      3-6.17   Enforcement
      3-6.18   Remedies Cumulative
      3-6.19   Violation - Infraction
      3-6.20   Appeals
      3-6.21   Examination of Books, Records, Witnesses - Information Confidential - Penalty
      3-6.22   Refund of Fee-Penalty or Interest Paid More Than Once or  Erroneously or Illegally Collected
   3-7   STREET LIGHTING SERVICE CHARGE IMPOSED
      3-7.1   Charge Imposed; Operative Date
      3-7.2   Computation of Street Lighting Service Charge
   3-8   PURCHASING AND CONTRACTING
      3-8.1   Purpose
      3-8.2   Definitions
      3-8.3   Public Projects
      3-8.4   Professional Services
      3-8.5   Preference for Competitive Bidding
      3-8.6   Bid Process
      3-8.7   Criteria for Award of Contracts
      3-8.8   Awarding Authority
      3-8.9   Purchases of Vehicles
      3-8.10   Use of Contract or Purchase Order
      3-8.11   Negotiated Purchases and Contracts
      3-8.12   Local Business Preference
      3-8.13   Protest Procedure
      3-8.14   Cooperative Purchasing Agreements With Other Agencies
      3-8.15   Adoption of Administrative Policies
      3-8.16   Splitting Orders Prohibited
      3-8.17   Change Orders
      3-8.18   Use of Recycled Products
      3-8.19   Effect of Failure to Comply
   3-9   RESERVED
   3-10—3-19   RESERVED
ARTICLE II  RESERVED
   3-20   RESERVED