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Title 3 — Revenue and Finance

Chapter 3.16 — SALES AND USE TAX

Highland Municipal Code · 2026-07 edition · updated 2026-10-02 · Highland

§ 3.16.010. Title for citation.

§ 3.16.020. Rate of tax.

§ 3.16.030. Operative date.

§ 3.16.040. Purpose.

§ 3.16.050. Contract with state.

§ 3.16.060. Sales tax.

§ 3.16.070. Place of sale.

§ 3.16.080. Use tax.

§ 3.16.090. Adoption of provisions of state law.

§ 3.16.100. Limitations on adoption of state law.

§ 3.16.110. Permit not required.

§ 3.16.120. Exclusions and exemptions.

§ 3.16.130. Amendments.

§ 3.16.140. Enjoining collection forbidden.

§ 3.16.150. Violations – Penalty.

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