CHAPTER 7: CITY FINANCE AND BUSINESS
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 and termination 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 Director; 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
   7-113.   Administration
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.   Payment of invoice or account
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