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