The city may enter into an agreement with the Commissioner regarding each party’s respective roles and responsibilities related to the imposition, administration, collection, enforcement, and termination of the local sales and use tax imposed by this subchapter. Any such agreement shall not abrogate, alter, or otherwise conflict with the state sales and use tax laws and rules, this subchapter, or Laws 2023, Chapter 64, Article 10, Section 20, amends 2017, 1st Special Session Chapter 1, Article 5, Section 17, amends Laws 2008 Chapter 366, Article 7, Section 20.
(Ord. 121, 4th Series, passed 11-4-2019; Am. Ord. 158, 4th Series, passed 7-3-2023)