Section
Article I. Taxation
(Ord. No. 92-28-1894; Ord. No. 2000-34-3016)
35A-1 Definitions
35A-2 Imposed; amount
35A-3 Exemptions
35A-4 Tax to be in addition to amount for use of streets, etc.
35A-5A Collection of electricity tax; returns to be filed; books and records
35A-6 Payments in error
35A-7 Penalty
Article II. Telecommunications Tax
35A-8 Definitions
35A-9 Imposed; amount
35A-10 Exemptions
35A-11 Retailer responsibility; collection
35A-12 Returns to be filed; payment of tax
35A-13 Tax liability
35A-14 Payments in error
35A-15 Penalty
Article III. Enhanced 9-1-1 Surcharge
(Ord. No. 93-21-1926)
35A-16 Definitions
35A-17 Imposed; amount
35A-18 - 35A-25 Reserved for future use
Article IV. Telecommunications Infrastructure Maintenance Fee
(Ord. No. 97-16-2039)
35A-26 Definitions
35A-27 Registration of telecommunications providers required
35A-28 Municipal telecommunications infrastructure maintenance fee
35A-29 Collection, enforcement and administration of telecommunications infrastructure maintenance fees
35A-30 Compliance with other laws
35A-31 Existing franchises and licenses
35A-32 Penalties
35A-33 Enforcement
35A-34 Severability
35A-35 Conflict
Article V. Taxpayers' Rights
(Ord. No. 2000-34-3016)
35A-36 Definitions
35A-37 Application of payments
35A-38 Limitations
35A-39 Audit procedures
35A-40 Notice of tax assessment
35A-41 Appeals process for credits, refunds and protest
35A-42 Interest
35A-43 Installment contracts
35A-44 Voluntary disclosure
35A-45 Review of liens
35A-46 Publication of tax ordinances
35A-47 Penalties
35A-48 - 34A-49 Reserved for future use
Article VI. Municipal Motor Fuel Tax
(Ord. No. 2020-05-3471 (superseded by Ord. No. 2020-10-3476))
35A-50 Definitions and usage
35A-51 Municipal motor fuel tax imposed
35A-52 Collection and administration
35A-53 - 34A-54 Reserved for future use
Article VII. Places For Eating Tax
(Ord. No. 2020-04-3470)
35A-55 Definitions
35A-56 Tax imposed
35A-57 Records; inspections
35A-58 Filing of tax return and payment of tax
35A-59 Transmittal of excess tax collections
35A-60 Registration
35A-61 Collection
35A-62 Suspension of licenses
35A-63 Penalties for non-payment of places for eating tax