SECTION:
I. General Provisions
3.08.005: Short Title
3.08.010: Definitions; Construction
II. Sales Tax
3.08.015: Imposition And Rate Of Sales Tax
3.08.020: Method Of Collection Of Sales Tax
3.08.025: Assumption, Absorption Of Tax By Retailer; Unlawful Advertising
3.08.030: Separate Display Of Tax From List Price
3.08.035: Application For Permit; Form; Contents
3.08.040: Permit Fee
3.08.045: Issuance And Display Of Permit; Assignability
3.08.050: Reinstatement Fee For Suspended, Revoked Permit
3.08.055: Revocation, Suspension Of Permit; Procedure
3.08.060: Engaging In Business As Seller Without Permit Unlawful; Padlocking
3.08.065: Presumption Of Taxability; Resale Certificate
3.08.070: Effect Of Resale Certificate
3.08.075: Form And Contents Of Resale Certificate
3.08.080: Liability Of Purchaser Giving Resale Certificate
3.08.085: Improper Use Of Resale Certificate; Penalty
3.08.090: Resale Certificate; Commingled Fungible Goods
III. Use Tax
3.08.095: Imposition And Rate Of Use Tax
3.08.100: Liability For Tax; Extinguishment Of Liability
3.08.105: Collection By Retailer; Purchaser's Receipt
3.08.110: Tax As Debt To County
3.08.115: Assumption, Absorption Of Tax By Retailer; Unlawful Advertising
3.08.120: Separate Display Of Tax From List Price
3.08.125: Unlawful Acts
3.08.130: Registration Of Retailers
3.08.135: Presumption Of Purchase For Use; Resale Certificate
3.08.140: Effect Of Resale Certificate
3.08.145: Form And Contents Of Resale Certificate
3.08.150: Liability Of Purchaser Giving Resale Certificate; Use Of Article Bought For Resale
3.08.155: Resale Certificate; Commingled Fungible Goods
3.08.160: Presumption Of Purchase From Retailer
3.08.165: Presumption Of Use; Out Of County Delivery
IV. Exemptions
3.08.170: Exempted From Taxes Imposed By Chapter
3.08.175: Constitutional And Statutory Exemptions
3.08.180: Proceeds Of Mines
3.08.185: Motor Vehicle Fuels
3.08.190: Animal Life, Feed, Seeds, Plants And Fertilizer Sales
3.08.195: Meals And Food Products; Sales To Students, Teachers
3.08.200: Containers
3.08.205: Gas, Electricity And Water
3.08.210: Domestic Fuels
3.08.215: Public Works Contracts
3.08.220: Written Contracts Executed Prior To July 1, 1971
3.08.225: Newspapers
3.08.230: Occasional Sales
3.08.235: Sales Tax; United States, State, Political Subdivisions, Religious, Eleemosynary Organizations
3.08.240: Sales Tax; Sales To Common Carriers
3.08.245: Sales Tax; Property Shipped Outside County Pursuant To Sales Contract, Delivery By Vendor
3.08.250: Sales Tax; Materials Purchased For Use In Performance Of Contracts With United States
3.08.255: Use Tax; Property On Which Sales Tax Paid
3.08.260: Exemption Certificates; Liability Of Purchaser Who Uses Property Declared Exempt For Purpose Not Exempt
V. Collection And Payment
3.08.265: Due Date Of Taxes
3.08.270: Return; Time For Filing, Persons Required To File, Signatures
3.08.275: Contents Of Return
3.08.280: Reimbursement To Taxpayer For Collection Of Tax
3.08.285: Delivery Of Return, Remittance
3.08.290: Return Periods; Monthly Periods Other Than Calendar Month
3.08.295: Lease And Rental Receipts; Reporting And Payment
3.08.300: Collection Of Tax; Affixing, Cancellation Of Revenue Stamps
3.08.305: Extensions For Filing Return, Payment Of Tax; Interest
3.08.310: Recomputation Of Tax; Determination On Discontinuance Of Business
3.08.315: Interest On Deficiency
3.08.320: Offsetting Of Overpayments; Computation Of Interest
3.08.325: Penalty For Negligence, Disregard Of Law, Regulations
3.08.330: Penalty For Fraud, Intent To Evade
3.08.335: Notice Of Tax Commission's Determination; Service
3.08.340: Time Within Which Notice Of Deficiency Determination To Be Mailed; Consent To Later Mailing Of Notice
3.08.345: Determination If No Return Made; Estimate And Computation; Discontinuance Of Business
3.08.350: Offsets; Computation And Interest
3.08.355: Interest On Amount Of Determination
3.08.360: Penalties For Fraud, Intent To Evade
3.08.365: Notice Of Estimate, Determination And Penalty; Service
3.08.370: Jeopardy Determination; When Made, Due Date
3.08.375: Nonpayment; Finality Of Determination
3.08.380: Petition For Redetermination; Deposit Of Security
3.08.385: Petition For Redetermination; Time To File
3.08.390: Oral Hearing; Notice; Continuances
3.08.395: Increase Or Decrease Of Amount Of Determination
3.08.400: Order Of Tax Commission On Petition For Redetermination; Finality Of Order
3.08.405: Due Date Of Determinations; Penalties
3.08.410: Service Of Notice
3.08.415: Penalty, Interest For Failure To Pay Tax; Amount; Rates
3.08.420: Deposit Of Security; Amounts; Sales Of Security; Return Of Surplus
3.08.425: Notice Of Delinquency To Persons Holding Credits Or Property Of Delinquent; Transfer Or Disposition Of Property Or Debt After Notice; Bank Deposits
3.08.430: Action For Collection Of Tax, Penalties, Interest; Limitation
3.08.435: District Attorney To Prosecute Action For Collection Of Tax
3.08.440: Issuance Of Writ Of Attachment Without Bond Or Affidavit
3.08.445: Evidentiary Effect Of Delinquency Certificate
3.08.450: Action For Use Tax; Manner Of Service Of Process
3.08.455: Application For Summary Judgment; Filing Of Certificate Of Delinquency
3.08.460: Entry Of Judgment By County Clerk
3.08.465: Filing Of Abstract, Copy Of Judgment With County Recorder; Judgment Lien; Duration And Extension
3.08.470: Execution; Issuance; Sale
3.08.475: Priority Of Tax Claim Or Lien; Subordination To Prior Recorded Lien, Other Debts
3.08.480: Recordation Of Certificate Of Delinquency; Resulting Lien, Duration And Extension
3.08.485: Tax Commission May Release Or Subordinate Lien
3.08.490: Evidentiary Effect Of Certificate Of Release Or Subordination
3.08.495: Warrant For Collection Of Tax; Issuance, Effect, Levy And Sale
3.08.500: Fees For Services Of Sheriff Or Constable; Approval For Newspaper Publication Fees
3.08.505: Liability For Fees Of Sheriff Or Constable
3.08.510: Power Of Tax Commission To Seize And Sell Delinquent's Property Unless Exempt
3.08.515: Notice Of Sale; Contents, Mailings, Publications
3.08.520: Sale; Delivery Of Bill Of Sale And Deed; Disposition Of Unsold Portion
3.08.525: Disposition Of Excess Proceeds; Third Party Claims
3.08.530: Successor Or Assignee To Withhold Tax From Purchase Price
3.08.535: Liability Of Purchaser For Failure To Withhold Purchase Price; Release
3.08.540: Certification Of Excess Amount Collected; Credit And Refund; Overpayment Of Use Tax By Purchaser
3.08.545: Claims For Refund Or Credit; Limitation
3.08.550: Credit Or Refund For Use Tax; Reimbursement Of Vendor For Sales Tax
3.08.555: Claim For Refund Or Credit; Form And Contents
3.08.560: Effect Of Failure To File Claim; Waiver
3.08.565: Notice Of Disallowance Of Claim; Service
3.08.570: Interest On Overpayment
3.08.575: Disallowance Of Interest; Circumstances
3.08.580: Injunction, Other Process To Prevent Tax Collection Prohibited
3.08.585: Action For Refund; Claim As Condition Precedent
3.08.590: Action For Refund; Time To Sue, Venue Of Action, Waiver
3.08.595: Right Of Action On Failure Of Tax Commission To Mail Notice
3.08.600: Judgment For Plaintiff; Credits, Refund Of Balance
3.08.605: Allowance Of Interest
3.08.610: Judgment Not To Be Rendered For Assignee Of Plaintiff
3.08.615: Recovery Of Erroneous Refunds; Action, Jurisdiction And Venue
3.08.620: District Attorney To Prosecute Action For Recovery Of Erroneous Refund
3.08.625: Cancellation Of Illegal Determination; Procedure; Limitation
3.08.630: Enforcement Of Tax Commission; Rules And Regulations
3.08.635: Employment Of Accountants, Investigators And Other Persons; Delegation Of Authority
3.08.640: Records To Be Kept By Sellers, Retailers And Others
3.08.645: Examination Of Records; Investigation Of Business
3.08.650: Reports For Administering Use Tax; Contents
3.08.655: Disclosure Of Information Unlawful; Examination Of Records When Ordered By Governor
3.08.660: Penalty For Failure To Make Return Or Furnish Data
3.08.665: Application Of Res Judicata Doctrine
3.08.670: Remedies Of County Are Cumulative
3.08.675: Amendments
3.08.680: Contract With Tax Commission
3.08.685: Prescription Medicines
3.08.690: Violation; Penalty