SECTION:

• 3-2-1: Legislative intent
• 3-2-2: Definitions
• 3-2-3: Taxable transactions and items
• 3-2-4: Items exempt from tax
• 3-2-5: Schedule of tax
• 3-2-6: Sales tax, nonapplicability
• 3-2-7: Retailer responsible for payment of tax
• 3-2-7-1: Marketplace facilitators
• 3-2-8: Acquisition, inception or cessation of business
• 3-2-9: Retailer to collect tax
• 3-2-10: Tax on credit sales, etc.
• 3-2-11: Sales tax, credit for sales or use taxes previously paid to another municipality
• 3-2-12: Claims for recovery
• 3-2-13: Exemption; Burden of proof
• 3-2-14: Excess collections
• 3-2-15: Unlawful to assume or absorb tax
• 3-2-16: Special accounting basis for remittance of tax
• 3-2-17: Duty to keep books and records
• 3-2-18: Investigation of books
• 3-2-19: Coordinated audit
• 3-2-20: Statute of limitations
• 3-2-21: Subpoenas
• 3-2-22: Licenses for retail sellers; Exemption
• 3-2-23: Sales tax licenses; Application and content
• 3-2-24: Denial of license
• 3-2-25: Sale at retail without license
• 3-2-26: Revocation of license
• 3-2-27: Appeal
• 3-2-28: When license not required
• 3-2-29: Map or location guide of town boundaries
• 3-2-30: Collection and refund of disputed tax
• 3-2-31: Refunds
• 3-2-32: Recovery of taxes, penalty and interest
• 3-2-33: Failure to collect and pay over tax, attempting to evade or defeat tax
• 3-2-34: Imposition of civil penalty on responsible parties
• 3-2-35: Authority of finance director to require immediate payment of tax
• 3-2-36: Tax lien; Exemption from lien
• 3-2-37: Negligent or intentional tax deficiency
• 3-2-38: Interest rate on delinquent taxes
• 3-2-39: Interest on underpayment, overpayment, nonpayment or extensions of time for payment of tax
• 3-2-40: Other remedies
• 3-2-41: Hearings by finance director
• 3-2-42: Review by district court
• 3-2-43: Alternative review by Department of Revenue
• 3-2-44: Amendments
• 3-2-45: Notice of sales and use tax ordinance amendment
• 3-2-46: Unlawful acts