CHAPTER 3
SALES TAX

SECTION:

2-3-1: Short Title

2-3-2: Definitions

2-3-3: Classification Of Taxpayers

2-3-4: Subsisting State Permits

2-3-5: Tax Rate Ordinances; Effective Dates; Purpose

2-3-6: Sales Subject To Tax; Exemptions

2-3-7: Tax Due Date

2-3-8: Payment Of Tax; Brackets

2-3-9: Tax Constitutes Debt

2-3-10: Collection By Vendors

2-3-11: Returns, Remittances And Discounts

2-3-12: Delinquencies; Interest And Penalties

2-3-13: Erroneous Payments; Claim For Refund

2-3-14: Fraudulent Returns

2-3-15: Records Confidential

2-3-16: Amendments

2-3-17: Provisions Cumulative