Chapter 5 — TAXES

Section

Article 1: Property Taxes

3-5.101 Council to fix tax rate

3-5.102 Transfer of assessment and collection duties to county

3-5.103 Abolition of certain offices

Article 2: Sales and Use Tax

3-5.201 Short title

3-5.202 Rate

3-5.203 [Reserved]

3-5.204 Purpose

3-5.205 Contract with State Board of Equalization

3-5.206 Sales taxes

3-5.207 Place of sale

3-5.208 Use taxes

3-5.209 Adoption of state law provisions

3-5.210 Limitations on adoption of state law provisions

3-5.211 Permits not required

3-5.212 Exclusions and exemptions

3-5.213 Additional exclusions and exemptions

3-5.214 Application of provisions relating to exclusions and exemptions

3-5.215 Amendments

3-5.216 Enjoining collection forbidden

3-5.217 Penalty

Article 3: Transient Occupancy Tax

3-5.301 Title

3-5.302 Definitions

3-5.303 Tax imposed

3-5.303.1 Tax deduction for food and beverages

3-5.304 Exemptions from provisions

3-5.305 Operator's duties

3-5.306 Registration

3-5.307 Reporting and remitting

3-5.308 Delinquency and interest

3-5.309 Failure to collect and report tax; determination by Tax Administrator

3-5.309.1 Successor operator liable for tax

3-5.310 Appeals

3-5.311 Records

3-5.312 Refunds

3-5.313 Actions to collect

3-5.314 Penalty

Article 4: Transactions and Use Tax

3-5.401 Title

3-5.402 Operative date

3-5.403 Purpose

3-5.404 Contract with state

3-5.405 Transactions tax rate

3-5.406 Place of sale

3-5.407 Use tax rate

3-5.408 Adoption of provisions of state law

3-5.409 Limitations on adoption of state law and collection of use taxes

3-5.410 Permit not required

3-5.411 Exemptions and exclusions

3-5.412 Amendments

3-5.413 Enjoining collection forbidden

3-5.414 Use of tax proceeds

3-5.415 Annual audit

3-5.416 Citizens’ Oversight Committee

3-5.417 Termination date

Article 5: Special Tax

3-5.425 Levying of special tax