Chapter 3.10 — TAXATION — Fremont Municipal Code

3.10.010 Transfer of functions to county.¶

3.10.020 Transfer of duties to city clerk.¶

3.10.030 Abolition of offices of city assessor and tax collector.¶

3.10.040 Short title.¶

3.10.050 Purpose.¶

3.10.060 Operative date – Contract with state.¶

3.10.070 Imposition of sales tax.¶

3.10.080 Presumption that sale takes place at location of retailer.¶

3.10.090 Inclusion of delivery charges in gross receipts.¶

3.10.100 Rule where no, or more than one, place of business.¶

3.10.110 Adoption of state regulations as to sales taxes.¶

3.10.120 Adoption of state regulations as to sales taxes – “City” substituted for “state.”¶

3.10.130 No additional seller’s permit required.¶

3.10.140 Exclusion from gross receipts.¶

3.10.150 Exclusion from gross receipts.¶

3.10.160 Imposition of use tax.¶

3.10.170 Adoption of state regulations as to use taxes.¶

3.10.180 Adoption of state regulations as to use taxes – “City” substituted for “state.”¶

3.10.190 Exemptions.¶

3.10.200 Exemptions.¶

3.10.210 Amendments of state law.¶

3.10.220 Enjoining collection forbidden.¶

3.10.230 Other existing city sales tax and city use tax ordinances suspended.¶

3.10.240 Prior obligations remain in effect.¶

3.10.250 Application of provisions relating to exclusions and exemptions.¶

3.10.260 Title.¶

3.10.270 Definitions.¶

3.10.280 Tax imposed.¶

3.10.290 Exemptions.¶

3.10.300 Operator’s duties.¶

3.10.310 Registration.¶

3.10.320 Reporting and remitting.¶

3.10.330 Penalties and interest.¶

3.10.340 Failure to collect and report tax – Determination of tax by director of finance.¶

3.10.350 Appeal.¶

3.10.360 Records.¶

3.10.370 Refunds.¶

3.10.380 Actions to collect.¶

3.10.390 Violations.¶

3.10.400 Title and authority.¶

3.10.410 Tax imposed.¶

3.10.420 Persons liable for tax.¶

3.10.430 Exemption – Instrument in writing to secure debt.¶

3.10.440 Exemption – United States, states and political subdivisions.¶

3.10.450 Exemption – Bankruptcy proceedings.¶

3.10.460 Exemption – Instruments delivered pursuant to order of S.E.C.¶

3.10.470 Exemption – Partnerships.¶

3.10.480 County recorder to administer article.¶

3.10.490 Claims for refunds.¶