CHAPTER 2
SALES TAX 1
SECTION:
7-201: Adoption; Amendments
7-202: Definitions
7-203: Tax Collector Defined
7-204: Classification Of Taxpayers
7-205: Subsisting State Permits, Not A Requirement For Additional City Permit
7-206: Effective Date
7-207: Purpose Of Revenues
7-208: Tax Rate; Sales Subject To Tax
7-209: Exemptions
7-210: Tax Due When; Returns; Records
7-211: Payment Of Tax; Brackets
7-212: Tax Constitutes Debt
7-213: Vendor's Duty To Collect Tax; Penalties
7-214: Returns And Remittances; Discounts
7-215: Interest And Penalties; Delinquency
7-216: Waiver Of Interest And Penalties
7-217: Erroneous Payments; Claim For Refund
7-218: Fraudulent Returns
7-219: Records Confidential
7-220: Amendments
7-221: Provisions Cumulative

 

Notes

1
1. 68 OS §§ 2701, 1350 et seq.