Section
Sales Tax
33.001 Citation and codification
33.002 Definitions
33.003 Classification of taxpayers
33.004 Subsisting state permits
33.005 Effective date
33.006 Purpose of revenues
33.007 Tax rate; sales subject to tax
33.008 Exemptions
33.009 Tax due when; returns; records
33.010 Payment of tax; brackets
33.011 Tax constitutes debt
33.012 Vendor’s duty to collect tax; penalties
33.013 Returns and remittances; discounts
33.014 Interest and penalties; delinquency
33.015 Waiver of interest and penalties
33.016 Erroneous payments; claim for refund
33.017 Fraudulent returns
33.018 Records confidential
33.019 Amendments
33.020 Provisions cumulative
Purchases and Sales
33.035 Sale of surplus or obsolete supplies, material, or equipment belonging to city
33.036 Definition
33.037 When Council approval required
33.038 Competitive bidding, generally
33.039 When bidding not required
Telephone Exchange Tax
33.050 Fee levied on telephone exchanges
33.051 Fee to be in lieu of other fees; taxes
Utility Fee
33.065 Utility fee levied
33.066 Fee to be in lieu of franchise
33.067 Payable monthly
33.068 Tax constitutes lien
33.069 Ouster for failure to pay
33.070 Revocable permit
Use Tax
33.085 Excise tax on storage, use, or other consumption of tangible personal property levied
33.086 Exemptions
33.087 Time due; returns; payment
33.088 Tax constitutes debt
33.089 Collection of tax by retailer or vendor
33.090 Collection of tax by retailer or vendor not maintaining a place of business within state or both within and without state
33.091 Revoking permits
33.092 Remunerative deductions allowed vendors or retailers of other states
33.093 Interest and penalties; delinquency
33.094 Waiver of interest and penalties
33.095 Erroneous payments; claim for refund
33.096 Fraudulent returns
33.097 Records confidential
33.098 Provisions cumulative
33.099 Provisions severable
33.100 Definitions
33.101 Classification of taxpayers
33.102 Subsisting state permits
33.103 Purpose of revenues
33.104 Effective date
33.999 Penalty