Article I.  General Provisions
3.04.010: Short Title
3.04.020: Definitions
3.04.030: Sales And Use Tax Account; Remittance; Deposits; Transfers
3.04.040: Remedies Are Cumulative
3.04.050: Amendments To Local School Support Tax Law
3.04.060: Department's Authority To Act For Counties
3.04.070: Contract With Department
Article II.  Sales Tax; Imposition And Rate
3.04.080: Imposition And Rate
3.04.090: Procedure For Computing Tax On Vehicle
3.04.100: Depreciation Schedule For Vehicle
3.04.110: Method Of Collection
3.04.120: Assumption Of Tax By Retailer; Unlawful Advertising
3.04.130: Separate Display Of Tax
Article III.  Sales Tax; Permits; Resale Certificates
3.04.140: Application For Permit; Form; Contents
3.04.150: Permit Fee
3.04.160: Issuance And Display Of Permit
3.04.170: Reinstatement Fee For Suspended Or Revoked Permit
3.04.180: Procedure For Revocation Or Suspension Of Permit
3.04.190: Resale Certificate; Presumption Of Taxability
3.04.200: Resale Certificate; Effect
3.04.210: Resale Certificate; Form And Contents
3.04.220: Resale Certificate; Liability
3.04.230: Resale Certificate; Improper Use; Penalty
3.04.240: Resale Certificate; Commingled Fungible Goods
Article IV.  Use Tax; Imposition And Rate; Resale Certificates
3.04.250: Imposition And Rate Of Use Tax
3.04.260: Liability; Extinguishment
3.04.270: Collection By Retailer; Receipt
3.04.280: Tax As Debt To County
3.04.290: Advertisement Of Assumption
3.04.300: Display Of Tax
3.04.310: Unlawful Acts
3.04.320: Registration Of Retailers
3.04.330: Resale Certificate; Presumption Of Purchase For Use
3.04.340: Resale Certificate; Effect
3.04.350: Resale Certificate; Form And Contents
3.04.360: Resale Certificate; Liability Of Purchaser
3.04.370: Resale Certificate; Commingled Fungible Goods
3.04.380: Presumption Of Purchase
3.04.390: Presumption Of Use; Out-Of-County Delivery
Article V.  Exemptions
3.04.400: Definition
3.04.410: Constitutional And Statutory Exemptions
3.04.420: Proceeds Of Mines
3.04.430: Fuel
3.04.440: Animals And Plants; Feed; Fertilizer
3.04.445: Medical Devices; Effective Until July 1, 1990
3.04.450: Medical Devices; Effective July 1, 1990
3.04.460: Food For Human Consumption
3.04.470: Meals And Food Products Sold In Educational Institutions
3.04.480: Containers
3.04.490: Gas, Electricity And Water
3.04.500: Domestic Fuels
3.04.510: Personal Property Used For Performance Of Contract On Public Works
3.04.520: Personal Property Used For Performance Of Written Contract Executed Before July 1, 1972
3.04.530: Newspapers
3.04.540: Manufactured Homes And Mobile Homes
3.04.550: Aircraft And Components
3.04.560: Occasional Sales
3.04.570: Personal Property Sold To Governmental, Political Or Charitable Organizations
3.04.580: Personal Property Loaned Or Donated To Governmental, Political Or Charitable Organizations
3.04.590: Sale To Common Carrier
3.04.600: Property Shipped Outside State
3.04.610: Contractor Connected With Governmental Or Charitable Entity
3.04.620: Property Already Taxed
3.04.630: Liability Of Purchaser
Article VI.  Collection And Payment Provisions
3.04.640: Due Date Of Taxes
3.04.650: Return; Filing Date; Persons Required To File; Signatures
3.04.660: Contents Of Return
3.04.670: Reimbursement To Taxpayer
3.04.680: Delivery Of Return; Remittance
3.04.690: Periods For Returns
3.04.700: Lease And Rental Receipts; Reporting; Payment
3.04.710: Affixing And Canceling Of Revenue Stamps
3.04.720: Extensions For Filing And Paying
3.04.730: Deferral Of Payment
3.04.740: Recomputation Of Tax; Discontinuance Of Business
3.04.750: Offsetting Of Overpayments; Interest
3.04.760: Penalty For Fraud
3.04.770: Notice Of Determination; Deposit
3.04.780: Deficiency Determination Deadline
3.04.790: Failure To File; Estimation, Computation By Department; Discontinuance Of Business
3.04.800: Failure To File; Offsets; Computation Of Interest
3.04.810: Interest On Determination
3.04.820: Failure To File; Fraud; Penalty
3.04.830: Notice Of Estimate; Penalty; Service
3.04.840: Petition For Redetermination
3.04.850: Oral Hearing; Notice; Continuance
3.04.860: Increase, Decrease In Determined Amount
3.04.870: Finality Of Decision
3.04.880: Due Date; Penalty
3.04.890: Service Of Notice
3.04.900: Security; Department Authority; Amount; Sales; Return Of Surplus
3.04.910: Action For Collection; Time Limitation
3.04.920: Action For Collection; Prosecution; State Laws Applicable
3.04.930: Issuance Of Writ
3.04.940: Evidentiary Effect Of Delinquency Certificate
3.04.950: Action For Use Tax; Service Of Process
3.04.960: Application For Summary Judgment; Filing Certificate Of Delinquency
3.04.970: Entry Of Judgment
3.04.980: Filing Of Judgment; Judgment Lien; Duration And Extension
3.04.990: Execution; Issuance; Sale
3.04.1000: Certificate Of Delinquency; Lien; Duration And Extension
3.04.1010: Subordinate Lien
3.04.1020: Evidentiary Effect Of Certificate Of Release
3.04.1030: Warrant Issuance; Effect; Levy And Sale
3.04.1040: Sheriff Fees; Newspaper Publication Fees
3.04.1050: Liability For Sheriff Fees; Collection
3.04.1060: Termination, Sale Of Business; Tax Withheld
3.04.1070: Termination, Sale Of Business Liability
Article VII.  Overpayments And Refunds
3.04.1080: Certification; Credit And Refund; Overpayment Of Use Tax
3.04.1090: Claims For Refund And Credit; Limitation
3.04.1100: Zones For Economic Development
3.04.1110: Use Tax Credit Or Refund; Reimbursement
3.04.1120: Claim For Credit Or Refund; Form And Contents
3.04.1130: Failure To File Claim
3.04.1140: Notice Of Disallowance Of Claim
3.04.1150: Interest On Overpayments
3.04.1160: Disallowance Of Interest; Circumstances
3.04.1170: Injunctions
3.04.1180: Action For Refund; Conditions
3.04.1190: Action For Refund; Suits; Waiver
3.04.1200: Failure To Mail Notice
3.04.1210: Judgment For Plaintiff; Credits; Refund
3.04.1220: Allowance Of Interest
3.04.1230: Standing To Recover
3.04.1240: Recovery Of Erroneous Refunds
3.04.1250: District Attorney To Prosecute Action
3.04.1260: Cancellation Of Illegal Determination
Article VIII.  Administration
3.04.1270: Enforcement By Department; Regulations
3.04.1280: Employment Of Investigators; Authority
3.04.1290: Records; Retailers And Sellers
3.04.1300: Investigation Of Business; Examination Of Records
3.04.1310: Reports For Administering Use Tax; Contents
3.04.1320: Disclosure Of Information Unlawful; Exceptions
Article IX.  Penalties
3.04.1330: Failure To Make Return Or Furnish Data
3.04.1340: False Or Fraudulent Return
3.04.1350: Penalty For Other Violations
3.04.1360: Statute Of Limitations
3.04.1370: Application Of Res Judicata Doctrine



1. Prior ordinance history: Ord. 51; Ord. 71.