| § 3.20.010. Short title. |
| § 3.20.020. Authority. |
| § 3.20.030. Purpose and intent. |
| § 3.20.040. Interpretation. |
| § 3.20.050. Imposition or Levy—Rate. |
| § 3.20.060. Tax schedule. |
| § 3.20.070. Use tax. |
| § 3.20.080. Title to collected sales tax. |
| § 3.20.090. Tax added to sales price. |
| § 3.20.100. Situs of taxable transaction. |
| § 3.20.110. Taxed transactions and examples of taxed transactions. |
| § 3.20.120. Sales of bingo, lotteries and pull-tabs. |
| § 3.20.130. Tax to be added to hotel, motel or bed and breakfast rental price. |
| § 3.20.140. Exemptions. |
| § 3.20.150. Certificate of exemption. |
| § 3.20.160. Employees—Subcontractors. |
| § 3.20.170. Sales tax licensing. |
| § 3.20.180. Addition and identification of tax. |
| § 3.20.190. Record of sale. |
| § 3.20.200. Books, records and accounts. |
| § 3.20.210. Public statement of tax required—Exception for coin-operated machines. |
| § 3.20.220. Inspection of state business license returns and federal income tax returns. |
| § 3.20.230. Disposition of tax information. |
| § 3.20.240. Liability of responsible individuals. |
| § 3.20.250. Liability of third parties. |
| § 3.20.260. Termination, sale or transfer of retail business. |
| § 3.20.270. Seller to collect and remit monthly. |
| § 3.20.280. Tax returns—Contents—Penalty for delinquency. |
| § 3.20.290. Tax return—Extension of time. |
| § 3.20.300. Accelerated returns. |
| § 3.20.310. Amended returns. |
| § 3.20.320. Investigation and audits. |
| § 3.20.330. Sales tax audits. |
| § 3.20.340. Estimated tax. |
| § 3.20.350. Refund of excess payment. |
| § 3.20.360. Elders' or disabled citizens' sales tax exemptions. |
| § 3.20.370. Protest and appeal by seller. |
| § 3.20.380. Protest of tax and appeal by buyer. |
| § 3.20.390. Appeal to city manager. |
| § 3.20.400. City manager or finance director authorized to administer oaths. |
| § 3.20.410. Rulings and regulations. |
| § 3.20.420. Seller education. |
| § 3.20.430. Use of funds. |
| § 3.20.440. Liens. |
| § 3.20.450. Other penalties. |
| § 3.20.460. Civil enforcement remedies. |
| § 3.20.470. Interest for delinquency. |
| § 3.20.480. Delinquent taxes—Foreclosure—Time limit. |
| § 3.20.490. Criminal tax evasion. |
| § 3.20.500. Criminal liability. |
| § 3.20.510. Definitions. |
| § 3.20.520. Repealer and savings clause. |
| § 3.20.530. Transition period. |