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  BILLIARD ROOMS (Repealed)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 Tree Trust Fund (Repealed)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 Planned Local Drainage Fund No. 1 (Repealed)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