Title 5 — Business Licenses and Regulations
Chapter 5.17 — BUSINESS LICENSE TAX ON EXTRACTION AND/OR PROCESSING OF ROCK, SAND AND…
Highland Municipal Code · 2026-07 edition · updated 2026-10-02 · Highland
§ 5.17.010. Purpose.¶
§ 5.17.020. Payment of business license tax and business license required.¶
§ 5.17.030. Verification of annual production.¶
§ 5.17.040. Rock, sand and gravel (aggregate) extraction and processing tax.¶
§ 5.17.050. Recordkeeping – Retention of records and right of inspection.¶
§ 5.17.060. Failure to remit tax when due – Penalty.¶
§ 5.17.070. Payment of other fees or taxes not excused.¶
§ 5.17.080. Exemption from tax.¶
§ 5.17.090. Taxes a debt to city – Actions for collection of taxes.¶
§ 5.17.100. Misrepresentation.¶
§ 5.17.110. Appeals.¶
§ 5.17.120. Amendments.¶
§ 5.17.130. General penalty for violations.¶
§ 5.17.140. Effect on past actions and obligations.¶
§ 5.17.150. Severability.¶
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