CHAPTER 9
RETAIL SALES AND USE TAX
SECTION:
3-9-1: In General
3-9-1-1:  Short Title
3-9-1-2:  Standardized Definitions
3-9-1-3:  Administration Of Chapter
3-9-1-4:  Legislative Intent; Purpose Of Tax; Disposition Of Proceeds
3-9-1-5:  Reserved
3-9-1-6:  Required Notices, Mailing Of
3-9-1-7:  Confidential Nature Of Returns
3-9-1-8:  Reserved
3-9-1-9:  Duty To Keep Books And Records; Preservation Of Reports And Returns
3-9-1-10:  Hearings And Procedure For Review
3-9-1-11:  Tax Imposed Additional To Other Taxes
3-9-1-12:  Continuation Of Tax
3-9-1-13:  Reserved
3-9-1-14:  Notice Of Sales And Use Tax Ordinance Amendment
3-9-1-15:  Participation In Tax Simplification Meetings
3-9-2: License For Retail Sellers
3-9-2-1:  Violations; Evasion Of Collection Or Payment Of Tax; License Required
3-9-2-2:  Sales At Retail Without License Prohibited
3-9-2-3:  Application
3-9-2-4:  Separate License Required
3-9-2-5:  Form; Posting; Transferability
3-9-2-6:  License Revocation
3-9-3: Sales Tax
3-9-3-1:  Taxable Items In General
3-9-3-2:  Exemptions From Taxation
3-9-3-3:  Tax Paid On Certain Leases And Contracts
3-9-3-4:  Basis For Computation Of Taxable Sales Price
3-9-3-5:  Amount Of Tax
3-9-3-6:  Liability Of Retailer For Payment Of Tax; Due Dates
3-9-3-7:  Form And Content Of Returns
3-9-3-8:  Burden Of Proof In Establishing Exemptions
3-9-3-9:  Consolidation Of Returns
3-9-3-10:  Promulgation Of Rules And Regulations
3-9-3-11:  Assumption Or Absorption Of Tax
3-9-3-12:  Other Than Monthly Reports Permitted
3-9-3-13:  Tax On Credit Sales
3-9-3-14:  Excess Collections; Failure To Remit
3-9-3-15:  Option In Remitting Tax
3-9-4: Tax On Storage, Consumption And Use
3-9-4-1:  Imposed
3-9-4-2:  Amount Of Use Tax
3-9-4-3:  Exemptions
3-9-4-4:  Payment And Collection Of Tax
3-9-4-5:  Time Of Filing Return And Payment Of Tax
3-9-5: Refunds
3-9-5-1:  Collection And Refund Of Disputed Tax
3-9-5-2:  Procedure
3-9-5-3:  Burden Of Proof On Claimant
3-9-5-4:  Assignability
3-9-5-5:  Violation Of Refund Provisions
3-9-5-6:  Deficiency Notice Or Claim For Refund (Rep. by Ord. 26, Series of 1987)
3-9-5-7:  Credit For Sales Or Use Taxes Previously Paid To Another Municipality
3-9-6: Collection Procedure
3-9-6-1:  Collection Of Tax
3-9-6-2:  Examination Of Returns
3-9-6-3:  Penalty For Deficiencies; Interest; Extensions Of Time For Payment Of Tax
3-9-6-4:  Examination Of Retailer's Books, Coordinated Audits And Investigations
3-9-6-5:  Service Of Subpoenas; Witness Fees
3-9-6-6:  Compelling Attendance Of Witnesses, Production Of Books And Records
3-9-6-7:  Authority To Take Depositions
3-9-6-8:  Unpaid Tax A Prior Lien
3-9-6-9:  Collection Of Tax Upon Sale Of Business
3-9-6-10:  Status Of Unpaid Tax In Bankruptcy
3-9-6-11:  Trust Status Of Tax In Possession Of Retailer
3-9-6-12:  Refusal To Make Return
3-9-6-13:  Notice Of Tax Lien
3-9-6-14:  Satisfaction Of Tax Lien
3-9-6-15:  Release Of Tax Lien
3-9-6-16:  Recovery Of Unpaid Tax By Action At Law
3-9-6-17:  City A Party To Title Actions
3-9-6-18:  Waiver Of Penalty
3-9-6-19:  Statute Of Limitations
3-9-6-20:  Intercity Claims For Recovery