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