TITLE IV
BUSINESS REGULATIONS

CHAPTER 1
SALES AND USE TAX

SECTION:

4-1-1: Short Title

4-1-2: Rate

4-1-3: Operative Date

4-1-4: Purpose

4-1-5: Contract With State

4-1-6: Sales Tax

4-1-7: Place Of Sale

4-1-8: Use Tax

4-1-9: Adoption Of Provisions Of State Law

4-1-10: Limitations On Adoption Of State Law

4-1-11: Permit Not Required

4-1-12: Exclusions And Exemptions

4-1-13: Exclusions And Exemptions

4-1-14: Application Of Provisions Relating To Exclusions And Exemptions (Rep. by Ord. 481, 1-3-1984)

4-1-15: Amendments

4-1-16: Enjoining Collection Forbidden

4-1-17: Penalties

4-1-1: SHORT TITLE:

This Ordinance shall be known as the "Uniform Local Sales and Use Tax Ordinance". (Ord. 373, 1974)

4-1-2: RATE:

The rate of sales tax and use tax imposed by this Chapter shall be one percent (1.00%). (Ord. 430, 2-4-1981, eff. 7-1-1981)

4-1-3: OPERATIVE RATE:

This Ordinance shall be operative on January 1, 1974. (Ord. 373, 1974)