Article 1: Fees
7-1. Fees to be paid to the city
Article 2: Sales Tax
7-15. Citation and codification
7-16. Subsisting state permits
7-17. Purpose of revenues
7-18. Tax rate; sales subject to tax
7-19. Exemptions
7-20. Due date; returns and records
7-21. Payment; brackets
7-22. Taxes to be a superior claim
7-23. Classification; permit
7-24. Vendors' duties; collection
7-25. Returns and remittances; discounts
7-26. Definitions
7-27. Adoption of state regulations
7-28. Waiver of interest and penalties
7-29. Erroneous payments; claim for refunds
7-30. Fraudulent returns
7-31. Exemption of fertilizer
7-32. Records confidential
7-33. Amendments
Article 3: Additional Sales Tax
7-45. Citation and codification
7-46. Subsisting state permits
7-47. Termination
7-48. Purpose and revenue
7-49. Tax rate; sales subject to tax
7-50. Exemptions
7-51. Due date; returns and refunds
7-52. Payment
7-53. Tax constitutes debt
7-54. Classification of tax payers
7-55. Vendors' duties; collection
7-56. Returns and remittances; discounts
7-57. Definitions
7-58. Interest and penalties; delinquency
7-59. Waiver of interest and penalties
7-60. Erroneous payments; claim for refund
7-61. Fraudulent returns
7-62. Records confidential
7-63. Amendments
Article 3A: Capital Improvements Sales Tax
7-65. Citations and codification
7-66. Tax imposed
7-67. Purpose of revenues
7-68. Effective date
7-69. Subsisting state permits
7-70. Payment of tax
7-71. Tax in addition to taxes currently levied; administration and collection procedures
7-72. Amendments
7-73. Provisions cumulative
Article 4: Utility Tax on Gas Sales
7-75. Levy of tax
7-76. Applicability
7-77. Placement of funds
7-78. Actions against violators
7-79. Tax constitutes lien
Article 5: Hotel Tax
7-90. Short title
7-91. Definitions
7-92. Levy of tax
7-93. Exemptions
7-94. Taxes shown on bills
7-95. Operators' duties; collection and records
7-96. Payment
7-97. Surety bond required
7-98. Assessment and determination
7-99. Refunds
7-100. Notices
7-101. Remedies exclusive
7-102. Additional powers of City Manager; subpoenaing records
7-103. Certificates of registration
7-104. Delinquent taxes; interest
7-105. Due dates
7-106. Discount
7-107. Use of proceeds
7-108. Records confidential
7-109. Failure to file; fraudulent returns and the like
7-110. Use of fines and interest
7-111. Collection by suit
7-112. Amendments
Article 6: Excise Tax on Property
7-125. Excise tax on storage, use or other consumption of tangible, personal property levied
7-126. Exemptions
7-127. Time when due; returns; payment
7-128. Tax constitutes debt
7-129. Collection of tax by retailer or vendor
7-130. Revoking permits
7-131. Remunerative deductions allowed vendors or retailers of other states
7-132. Interest and penalties; delinquency
7-133. Waiver of interest and penalties
7-134. Erroneous payments; claim for refund
7-135. Fraudulent returns
7-136. Records confidential
7-137. Definitions
7-138. Classification of taxpayers
7-139. Subsisting state permits
7-140. Purpose of revenues
Article 7: Purchasing and Bidding
7-150. Purchasing procedure
7-151. Exclusions from bid procedure
7-152. Personal purchasing and bidding
7-153. Lowest and best bidder
7-154. Limited exclusions
Article 8: Improvements
7-165. Public improvements; authorization
Article 9: Payment of Claims
7-175. Payment procedure
Article 10: Stabilization Fund
7-176. Stabilization fund balance policy
Article 11: Convention and Visitor Bureau
7-180. Creation of Guthrie Convention and Visitor Bureau
7-181. Purpose
7-182. Contract
7-183. Convention and Visitor Board
7-184. Term of office
7-185. Quorum
7-186. Meetings
7-187. Powers and duties