ARTICLE 6: COMMON ADMINISTRATIVE PROVISIONS

Sec. 6.1-1.	Common Administrative Provisions.
Sec. 6.2-1.	Common Definitions.
Sec. 6.2-2.	Agent.
Sec. 6.2-3.	Article.
Sec. 6.2-4.	Association.
Sec. 6.2-5.	Business.
Sec. 6.2-6.	City; City and County.
Sec. 6.2-7.	Controller.
Sec. 6.2-8.	Day.
Sec. 6.2-9.	Employee.
Sec. 6.2-10.	Individual.
Sec. 6.2-11.	Month.
Sec. 6.2-12.	Nexus; "Engaging in Business within the City."
Sec. 6.2-13.	Operator.
Sec. 6.2-15.	Person.
Sec. 6.2-16.	Representative.
Sec. 6.2-17.	Return.
Sec. 6.2-18.	Successor.
Sec. 6.2-19.	Tax Collector.
Sec. 6.2-20.	Tax Year.
Sec. 6.2-20.5.	Taxpayer
Sec. 6.2-21.	Third-Party Taxes.
Sec. 6.3-1.	Duties of the Tax Collector.
Sec. 6.4-1.	Records; Investigation; Subpoenas.
Sec. 6.5-1.	Request for Financial and Other Information.
Sec. 6.5-2.	Penalties for Failure to Respond to Request for Financial Information.
Sec. 6.6-1.	Certificate of Authority for Third-Party Taxes.
Sec. 6.7-1.	Collection of Third-Party Taxes.
Sec. 6.8-1.	City, Public Entity, and Constitutional Exemptions.
Sec. 6.8-2.	Credits and Exemptions.
Sec. 6.9-1.	Returns and Payments.
Sec. 6.9-4.	Extension of Time for Filing a Return and Paying Tax.
Sec. 6.9-6.	Filing and Paying by Mail.
Sec. 6.9-7.	Partial Payments.
Sec. 6.10-1.	Collection of Tax; Security.
Sec. 6.10-2.	Collection of Tax from Third-Party.
Sec. 6.10-3.	Collection of Tax; Legal Actions.
Sec. 6.11-1.	Deficiency Determinations; Recomputation; Interest.
Sec. 6.11-1.1.	Deficiency Determinations; Recomputation; Estimate of Liability.
Sec. 6.11-2.	Deficiency Determinations; Revocation Determinations; Notice and Service.
Sec. 6.11-3.	Determination if No Return Made; Estimate of Liability, Penalties, and Interest.
Sec. 6.12-1.	Jeopardy Determinations; Duty of Tax Collector.
Sec. 6.12-2.	Jeopardy Determinations; When Due and Payable; Stay of Collection; Petition for Redetermination; Time of Hearing.
Sec. 6.12-3.	Jeopardy Determinations; Service of Notice.
Sec. 6.12-4.	Jeopardy Determinations; Effect of Nonpayment.
Sec. 6.12-5.	Jeopardy Determinations; Petition for Redetermination.
Sec. 6.13-1.	Redeterminations; Petition; Time for Filing; Incomplete Petitions.
Sec. 6.13-2.	Redeterminations; Hearing and Notice.
Sec. 6.13-3.	Redeterminations; Alteration of Determination.
Sec. 6.13-4.	Redeterminations; Finality of Order.
Sec. 6.13-5.	Exhaustion of Administrative Remedies.
Sec. 6.13-6.	Effect of Tax Collector's Notice of Deficiency.
Sec. 6.15-1.	Refunds.
Sec. 6.15-2.	Refunds; Interest.
Sec. 6.15-3.	Exhaustion of Administrative Remedies; Presentation of Claim for Refund as Prerequisite to Suit; Payment of Disputed Amount and Petition for Refund; Limitations.
Sec. 6.15-4.	Validation Actions; Statute of Repose.
Sec. 6.16-1.	Rules and Regulations.
Sec. 6.17-1.	Penalties and Interest for Failure to Pay.
Sec. 6.17-1.1.	Penalties and Interest for Failure to Pay.
Sec. 6.17-2.	Penalties for Underreporting of Tax.
Sec. 6.17-2.1.	Penalty for Fraud or Intent to Evade Tax.
Sec. 6.17-3.	Negligence Penalties for Failure to Register, Misstatements In Registration, Failure to Timely Update Registration, Failure to Allow Inspection of Records Upon Request, and Failure to File a Return; Sanction for Failure to Produce Requested Records.
Sec. 6.17-3.1.	Penalties for Misstatements In Registration, Failure to Timely Update Registration, Failure to Allow Inspection of Records Upon Request, and Failure to File a Return; Sanction for Failure to Produce Requested Records.
Sec. 6.17-4.	Waiver of Penalties.
Sec. 6.17-4.1.	Waiver of Penalties.
Sec. 6.17-5.	Costs.
Sec. 6.18-1.	Summary Judgment; Notice; Certificate.
Sec. 6.18-2.	Summary Judgment; Filing of Certificate; Entry of Judgment.
Sec. 6.18-3.	Summary Judgment; Recording of Judgment; Lien.
Sec. 6.18-5.	Summary Judgment; Additional Penalty.
Sec. 6.18-6.	Summary Judgment; Extension of Lien.
Sec. 6.18-7.	Summary Judgment; Execution Upon the Judgment.
Sec. 6.18-8.	Summary Judgment; Satisfaction of Judgment; Removal of Lien.
Sec. 6.19-1.	Civil Actions.
Sec. 6.19-2.	Remedies Cumulative.
Sec. 6.19-3.	Administrative Penalties and Citations.
Sec. 6.19-4.	Violations.
Sec. 6.19-5.	Administrative Citation; Issuance.
Sec. 6.19-6.	Administrative Citation; Service.
Sec. 6.19-7.	Administrative Citation; Contents.
Sec. 6.19-8.	Administrative Appeal.
Sec. 6.19-9.	Regulations.
Sec. 6.19-10.	Judicial Review.
Sec. 6.19-11.	Other Remedies Not Affected.
Sec. 6.20-1.	Relation to Other License Ordinances.
Sec. 6.21-1.	Transferee and Successor Liability.
Sec. 6.22-1.	Confidentiality.
Sec. 6.23-1.	Severability.
Sec. 6.24-1.	Amendment of Ordinance.

Editor's Notes:
The sections of this Article are numbered out of sequence with the rest of this Code. Section 6 of this Code is codified in Article 1 above. The preceding Article 5 comprises sections numbered through 375. The following Article 7 comprises sections beginning with 501.
For clarity and consistency, the editor has adjusted and/or corrected the designation of subdivisions of various sections within this Article.

Disclaimer: This Code of Ordinances and/or any other documents that appear on this site may not reflect the most current legislation adopted by the Municipality. American Legal Publishing provides these documents for informational purposes only. These documents should not be relied upon as the definitive authority for local legislation. Additionally, the formatting and pagination of the posted documents varies from the formatting and pagination of the official copy. The official printed copy of a Code of Ordinances should be consulted prior to any action being taken. For further information regarding the official version of any of this Code of Ordinances or other documents posted on this site, please contact the Municipality directly or contact American Legal Publishing toll-free at 800-445-5588.

Hosted by: American Legal Publishing

Back to Code Library

Previous Doc

Next Doc