Municipal Sales and Service Tax; Municipal Use Tax
746.01    Council findings.
746.02    Definitions.
746.03    Imposition of a Municipal Sales and Service Tax.
746.04    Imposition of Municipal Use Tax.
746.05    State and local tax base.
746.06    Exceptions.
746.07    Credit against Municipal Use Tax.
746.08    Tax Commissioner shall  administer, enforce and  collect taxes.
746.09    Municipal taxes imposed in addition to Consumer Sales and Service Tax and  Consumer Use Tax.
746.10    Accounting of taxes collected.
746.11    Criminal penalties.
746.12    Deposit of taxes collected in Special Revenue Fund.
746.13    Issuance of revenue bonds.
746.14    Effective date.