Sections:
3-18.01 Title.
3-18.02 General tax.
3-18.03 Purpose of the ordinance.
3-18.04 Definitions.
3-18.05 Tax imposed.
3-18.06 Reporting and remittance of tax.
3-18.07 Payments and communications – timely remittance.
3-18.08 Payment – when taxes deemed delinquent.
3-18.09 Notice not required by County.
3-18.10 Penalties and interest
3-18.11 Refunds and credits.
3-18.12 Refunds and procedures.
3-18.13 Exemptions from the tax.
3-18.14 Administration of tax.
3-18.15 Appeal procedure.
3-18.16 Enforcement – action to collect.
3-18.17 Apportionment.
3-18.18 Constitutionality and legality.
3-18.19 Audit and examination of records and equipment.
3-18.20 Other licenses, permits, taxes, fees or charges.
3-18.21 Payment of tax does not authorize unlawful business.
3-18.22 Deficiency determinations.
3-18.23 Failure to report – nonpayment, fraud.
3-18.24 Tax assessment – notice requirements.
3-18.25 Tax assessment – hearing, application, and determination.
3-18.26 Conviction for chapter violation – taxes not waived.
3-18.27 Violation deemed misdemeanor.
3-18.28 Oversight committee.
3-18.29 Severability.
3-18.30 Remedies cumulative.
3-18.31 Amendment or repeal.