TITLE 3. FINANCE
CHAPTER 1. BUSINESS TAXES
3-1.01–Definitions
3-1.02–Revenue measure
3-1.03–Effect on other laws
3-1.04–Business tax certificates and business tax payments required
3-1.05–Business tax certificates: Issuance: Appeals: Hearings
3-1.06–Unlawful businesses not authorized
3-1.07–Branch establishments
3-1.08–Evidence of doing business
3-1.09–Constitutional apportionment
3-1.10–Exemptions
3-1.11–Effect of other fees paid
3-1.12–Contents of business tax certificates
3-1.13–First business tax certificates: Applications
3-1.14–Renewal business tax certificates
3-1.15–Statements and records
3-1.16–Information confidential
3-1.17–Failure to file statements or corrected statements
3-1.18–Certificates of occupancy, fire inspections, health clearances, and zone clearances
3-1.18.1–Suspension and revocation of fight to engage in business
3-1.19–Additional powers of the Collector
3-1.20–Business tax certificates nontransferable: Changed locations and ownership
3-1.21–Duplicate business tax certificates
3-1.22–Posting and keeping business tax certificates
3-1.23–Business taxes: How and when payable
3-1.24–Delinquent taxes: Penalties
3-1.25–Penalties for violations
3-1.26–Refunds of overpayments
3-1.27–Enforcement
3-1.28–Business taxes a debt
3-1.29–Remedies cumulative
3-1.30–Effect of provisions on past actions: Unexpired business tax certificates
3-1.31–Rules and regulations
3-1.32–Business taxes: Gross receipts
3-1.33–Classifications: Procedure for review
3-1.34–Classifications: Notices of action: Procedure for hearings
3-1.35–Business taxes: Flat rates
3-1.36–Severability
CHAPTER 2. BILLIARD ROOMS (Repealed)
CHAPTER 3. CARD ROOMS
3-3.01–Defined
3-3.02–Prohibited
3-3.03–Permits nontransferable
3-3.04–Hours of operation
3-3.05–Minors
CHAPTER 4. CLAIMS AND DEMANDS
3-4.01–Authority
3-4.02–Procedures
3-4.03–Filing
3-4.04–Claims covered by insurance
3-4.05–Payment
3-4.06–Payment: Approval
3-4.07–Facsimile signatures
CHAPTER 5. FUNDS
Article 1. Gas Tax Street Improvement Fund
3-5.101–Created
3-5.102–Deposits
3-5.103–Expenditures
Article 2. Tree Trust Fund (Repealed)
Article 3. Planned Local Drainage Fund No. 1 (Repealed)
CHAPTER 6. JUNK COLLECTORS, JUNK, SECONDHAND, AND ANTIQUE DEALERS, AND PAWNBROKERS
3-6.01–Definitions
3-6.02–Permits: Required
3-6.03–Permits: Applications: Form
3-6.04–Permits: Applications: Approval
3-6.05–Permits: Fees
3-6.06–Permits: Revocation: Reissuance
3-6.07–Separate businesses
3-6.08–Separate locations: Junk, secondhand, and antique dealers
3-6.09–Reports of purchases and receipts
3-6.10–Reports of purchases and receipts: Filing by Chief of Police
3-6.11–Reports of purchases and receipts: Junk collectors
3-6.12–Records of purchases and receipts
3-6.13–Records of purchases and receipts: Materials: Inspections
3-6.14–Retention of material
3-6.15–Retention of materials: Segregation of metals
3-6.16–Hours of operation
3-6.17–Signs: Junk, secondhand, and antique dealers
3-6.18–Temporary permits
CHAPTER 7. MOTOR VEHICLE RACES (Repealed)
CHAPTER 8. PEDDLERS AND SOLICITORS
3-8.01–Definitions
3-8.02–Permits: Required: Exception
3-8.03–Permits: Applications: Form
3-8.04–Permits: Applications: Approval
3-8.05–Permits: Form
3-8.06–Permits: Fees
3-8.07–Photographs and fingerprints: Criminal conduct: Ineligibility for permits
3-8.08–Temporary permits
CHAPTER 9. PRIVATE PATROL SYSTEMS
3-9.01–Definitions
3-9.02–Badges/Insignia
3-9.03–Uniforms
3-9.04–Facsimiles
3-9.05–Vehicles
3-9.06–Reports of violations of laws
3-9.07–Employment of registered persons
3-9.08–Permits: Carrying and displaying
CHAPTER 10. PURCHASING AND PROFESSIONAL SERVICES AND PUBLIC WORKS CONTRACTS
Article 1. Definitions
3-10.101–Purpose
3-10.102–Definitions
3-10.103–Purchasing Agent: Powers and duties
3-10.104–City Council authorizes City Manager to implement administrative regulations
3-10.105–Purchase orders
3-10.106–Encumbrance of funds
3-10.107–Solicitation exceptions
3-10.108–Contracts
Article 2. Supplies, General Services and Equipment
3-10.201–Bidding procedures
3-10.202–Special equipment/supplies; sole source purchases
3-10.203–Cooperative, piggyback, and multiple awarded bid purchasing with other agencies
3-10.204–Recycled supply products specification
3-10.205–Urgencies
3-10.206–Local preference
3-10.207–Staging of purchases prohibited
3-10.208–Inspection and tests
3-10.209–General services
Article 3. Public Work Projects
3-10.301–Uniform construction cost accounting procedures
3-10.302–Bidding procedures for various project amounts
3-10.303–Approval and adoption of plans
3-10.304–Negotiate contract or purchase order procedures
3-10.305–Informal bidding procedures
3-10.306–Formal bidding procedures
3-10.307–Rejection of bids
3-10.308–Emergencies; Procedure
3-10.309–Staging of public works
3-10.310–Bid protests
Article 4. Professional, Management, General or Special Services
3-10.401–Award of professional, management, general or special services contracts based upon competence
Article 5. Waiving of Purchasing Procedures
3-10.501–Waiving of purchasing procedures
Article 6. Federal Grant Purchasing Procedures
3-10.601–Federal grant purchasing procedures
CHAPTER 11. PROPERTY TAXES
3-11.01–Transfer of assessment and tax collection duties
3-11.02–Transfer of other duties
3-11.03–Abolition of offices
CHAPTER 12. REAL PROPERTY TRANSFER TAXES
3-12.01–Title
3-12.02–Tax imposed
3-12.03–Person responsible for payment
3-12.04–Exemptions: Debt security instruments
3-12.05–Exemptions: Governmental agencies
3-12.06–Exemptions: Bankruptcies, receiverships, and reorganizations
3-12.07–Exemptions: Securities and Exchange Commission orders
3-12.08–Exemptions: Partnerships
3-12.09–Exemptions: Inter vivos gifts or death
3-12.10–Exemptions: Foreclosure or deed in lieu thereof
3-12.11–Exemptions: Separation or dissolution of marriage
3-12.12–Exemptions: Reconveyance to state or agency thereof
3-12.13–Exemptions: Conveyance to nonprofit corporation
3-12.14–Administration
3-12.15–Claims for refunds
3-12.16–Operative date
CHAPTER 13. SALES AND USE TAXES
3-13.01–Short title
3-13.02–Rate
3-13.03–Operative date
3-13.04–Purpose
3-13.05–Contract with State
3-13.06–Sales tax
3-13.07–Place of sale
3-13.08–Use tax
3-13.09–Adoption of State laws
3-13.10–Adoption of State laws: Limitations
3-13.11–Permits not required
3-13.12–Exclusions
3-13.12.5–Exclusions and exemptions
3-13.12.6–Application of provisions relating to exclusions and exemptions
3-13.13–Amendments
3-13.14–Enjoining collection forbidden
CHAPTER 14. TRANSIENT OCCUPANCY TAXES
3-14.01–Title
3-14.02–Definitions
3-14.03–Tax imposed
3-14.04–Payment by transient
3-14.05–Duties of operators
3-14.06–Records
3-14.07–Registration by operators
3-14.08–Certificates: Posting
3-14.09–Certificates: Form
3-14.10–Reports by operators
3-14.11–Payment of taxes
3-14.12–Taxes held in trust
3-14.13–Late penalties
3-14.14–Additional late penalties
3-14.15–Fraud
3-14.16–Interest
3-14.17–Penalties and interest merged with taxes
3-14.18–Determination of taxes by Tax Collector
3-14.19–Applications for hearings
3-14.20–Hearings by Tax Collector
3-14.21–Notices of appeals
3-14.22–Notices of Council hearings
3-14.23–Hearings by Council
3-14.24–Hearings by Council: Decisions
3-14.25–Overpayment by operators: Filing of claims
3-14.26–Overpayment by operators: Credits
3-14.27–Overpayment by operators: Refunds
3-14.28–Overpayment by transients: Refunds
3-14.29–Records required for refunds
3-14.30–Debt to City
3-14.31–Actions to collect
3-14.32–Violations
3-14.33–Security requirement
3-14.34–Successors or assignees of business: Withholding tax from purchase money: Certificates of no tax due
3-14.35–Successors or assignees of business: Liability for tax
3-14.36–Exemptions
CHAPTER 15. TEMPORARY SHOWS
3-15.01–Permits: Required
3-15.02–Permits: Fire permits prerequisite to issuance
3-15.03–Permit fees: Exemptions
3-15.04–Permit fees
CHAPTER 16. FEES IN CONNECTION WITH THE CONSTRUCTION OF DWELLING UNITS
3-16.01–Fees in connection with construction of new dwelling units
3-16.02–Fees payable upon applications for building permits
3-16.03–Definitions
3-16.04–Exemptions
3-16.05–Fees solely for revenue
3-16.06–Severability
CHAPTER 17. SWAP MEETS
3-17.01–Definitions
3-17.02–Business tax certificates required: Applications: Conditions
3-17.03–Permit fees: Swap meet exhibitors: Collection and payment to City
3-17.04–Restrictions on issuance of business tax certificates: Conditions, among others, that may be imposed
3-17.05–Additional regulations
3-17.06–Prohibited sales, trades, exchanges, or bartering
3-17.07–Information required to be submitted by exhibitors to operators
3-17.08–Transmitting information to the Chief of Police
3-17.09–Violations: Penalties
CHAPTER 18. GENERAL CAPITAL IMPROVEMENT TAXES
3-18.01–Title
3-18.02–Purpose
3-18.03–Definitions
3-18.04–Imposition of taxes: Amount
3-18.05–Fees payable upon applications for building permits
3-18.06–General Capital Improvement Fund
CHAPTER 19. MUNICIPAL SOLAR UTILITY
3-19.01–Findings
3-19.02–Intent
3-19.03–Definitions
3-19.04–Regulations of solar leasing operations
CHAPTER 20. MISCELLANEOUS FEES: COST RECOVERY
3-20.01–Purpose
3-20.02–Miscellaneous service fees
CHAPTER 21. CANNABIS BUSINESS TAX
3-21.01–Title
3-21.02–Authority and purpose
3-21.03–Intent
3-21.04–Definitions
3-21.05–Tax imposed
3-21.06–Reporting and remittance of tax
3-21.07–Payments and communications: Timely remittance
3-21.08–Payment: When taxes deemed delinquent
3-21.09–Notice not required by the City
3-21.10–Penalties and interest
3-21.11–Refunds and credits
3-21.12–Refunds and procedures
3-21.13–Personal cultivation not taxed
3-21.14–Administration of the tax
3-21.15–Appeal procedure
3-21.16–Enforcement: Action to collect
3-21.17–Apportionment
3-21.18–Constitutionality and legality
3-21.19–Audit and examination of premises and records
3-21.20–Other licenses, permits, taxes, fees or charges
3-21.21–Payment of tax does not authorize unlawful business
3-21.22–Deficiency determinations
3-21.23–Failure to report, nonpayment, or fraud
3-21.24–Tax assessment: Notice requirements
3-21.25–Tax assessment: Hearing, application and determination
3-21.26–Relief from taxes: Disaster relief
3-21.27–Conviction for violation: Taxes not waived
3-21.28–Violation deemed misdemeanor
3-21.29–Remedies cumulative
3-21.30–Amendment or repeal