Section
Restaurant Tax
121.01 Definitions
121.02 Restaurant tax
121.03 Reporting procedures to City Council
121.04 Reporting procedures for restaurants
121.05 Transfer of funds to the city’s Tourism and Convention Bureau
121.06 Collection and enforcement
121.07 Interest and penalties
121.08 Information deemed confidential; penalty for disclosure; exceptions
121.09 Duties of Director of Finance
121.10 Procedure for applying for refund or overpayment
121.11 Failure to file return; failure to pay the restaurant tax withheld; underpayment of amount due
Outdoor Cafés
121.25 Permit required
121.26 Application process
121.27 Permit fee and applicability
121.28 Standards and conditions
121.29 Requirements not covered
121.30 Enforcement
121.99 Penalty