ARTICLE 746
Municipal Sales and Service and Use Taxes
746.01   City Council findings.
746.02   Definitions.
746.03   Imposition of Municipal Sales and Service Tax.
746.04   Imposition of Municipal Use Tax.
746.05   Calculation of tax on fractional parts of dollar.
746.06   State and Local tax bases.
746.07   Exceptions.
746.08   Credit Against Municipal Use Tax.
746.09   Tax cumulative.
746.10   Local rate and boundary data base; changes.
746.11   State level administration.
746.12   Administrative procedures.
746.13   Criminal penalties.
746.14   Automatic updating.
746.15   Deposit of taxes collect in Special Revenue Fund.
746.16   Issuance of revenue bonds.
746.17   Severability and savings clause.
746.18   Effective date.
746.19   Notification of Tax Commissioner.