CHAPTER 35: TAXATION AND FINANCE
Section
Income Tax Regulations Effective Through December 31, 2015
   35.01   Definitions
   35.02   Imposition and levy of tax
   35.03   Return and payment of tax
   35.04   Collection at source
   35.05   Declarations
   35.06   Credit for tax paid to another municipality
   35.07   Interest and penalties
   35.08   Allocation of funds
   35.09   Powers and duties of the Finance Director
   35.10   Tax information confidential
   35.11   Collection of unpaid taxes
   35.12   Board of Review
   35.13   Enforcement powers by others than the city
   35.14   Violations; general penalties
   35.15   Registration of tenants, contractors and employees
Hotel/Motel Tax
   35.30   Definitions
   35.31   Intent of subchapter
   35.32   Imposition of tax
   35.33   Transient guest to pay tax
   35.34   Vendor to collect tax
   35.35   Refund of illegal or erroneous payments
   35.36   Required records
   35.37   Returns required
   35.38   Liability; assessment and penalties
   35.39   Four-year limitation for assessments
   35.40   Personal liability of corporate officers or employees
Financial Procedures
   35.51   Cash boxes
Net Profits Taxes
   35.60   Filing net profit taxes; election to be subject to provisions of chapter
   35.61   Definitions
   35.62   Applicability; taxable situs; apportionment
   35.63   Information provided to tax administrators; confidentiality
   35.64   Filing of annual return; remittance; disposition of funds
   35.65   Electronic filing
   35.66   Consolidated returns
   35.67   Failure to pay tax
   35.68   Declaration of estimated taxes
   35.69   Additional penalties
   35.70   Assessments against taxpayer
   35.71   Refund applications
   35.72   Amended returns
   35.73   Examination of records and other documents and persons
   35.74   Credits
   35.75   Reckless violations; penalties
Fee and Service Charge Revenue/Cost Comparison System
   35.80   Definition
   35.81   Findings and intent
   35.82   Delegation of authority and direction to City Manager
   35.83   Schedule of fees and service charges
   35.84   Fee appeals and waivers
Investment Policy
   35.95   Introduction
   35.96   Scope
   35.97   Investment objectives
   35.98   Standards of care
   35.99   Authorized investments
   35.100   Safekeeping and custody
   35.101   Director of Finance and Finance Committee
   35.102   Internal controls
   35.103   Pooling of funds
   35.104   Investment accounting and portfolio reporting
   35.105   Investment advisors, qualified dealers and financial institutions
   35.106   Sale of securities prior to maturity
   35.107   Procedures for the purchase and sale of securities
   35.108   Statements of compliance
Debt Policy
   35.120   Purpose
   35.121   Authorized methods of sale
   35.122   Credit objectives
   35.123   Refunding debt
   35.124   Investment of bond proceeds
   35.125   Compliance with federal regulations, including arbitrage requirements
   35.126   Compliance with annual continuing disclosure requirements
   35.127   Hiring of underwriters
   35.128   Debt limitations
   35.129   Sources of revenue to retire debt
   35.130   Structural features of debt
   35.131   Waiver of debt policy
   35.132   Conclusion
General Fund Balance Policy
   35.140   Purpose
   35.141   Background
   35.142   Policy
   35.143   Application
   35.144   Conditions for use
   35.145   Replenishment
   35.146   Excess fund balance
   35.147   Reporting and review provisions
   35.148   Waiver of General Fund Balance Policy
Editor’s Note:
   See Chapter 38 for income tax regulations effective beginning January 1, 2016
Cross-reference:
   Charter provisions concerning finance, taxation and debt, see Charter Article VIII