SECTION:

• 3-5-1: Title
• 3-5-2: Legislative intent
• 3-5-3: Definitions
• 3-5-4: Imposition of tax
• 3-5-5: Exemptions
• 3-5-6: Collection of tax
• 3-5-7: Vendor responsible for payment of tax
• 3-5-8: Duty to keep books and records
• 3-5-9: Consolidation of returns
• 3-5-10: Trust status of tax in possession of vendor
• 3-5-11: Collection and refund of disputed tax
• 3-5-12: Refund procedure
• 3-5-13: Examination of returns; Refunds; Credits; and Deficiencies
• 3-5-14: Interest on late payments; Penalty
• 3-5-15: Penalties for deficiency caused by fraud
• 3-5-16: Investigation of vendor's books
• 3-5-17: Audit; Estimate of taxes, penalty, and interest; Notice; Assessment
• 3-5-18: Review by finance director
• 3-5-19: Review of finance director's final order or decision
• 3-5-20: Tax lien
• 3-5-21: Sale upon distraint
• 3-5-22: Release of lien
• 3-5-23: Manager may waive penalty
• 3-5-24: License and tax in addition to all other taxes
• 3-5-25: Violations; Evasion of collection or payment of tax