Chapter III. FINANCE AND TAXATION  


Appendix 3-1. UNIFORM LOCAL SALES AND USE TAX.
§ 3-1.1. Short Title.
§ 3-1.2. Purpose.
§ 3-1.3. State Revenue and Taxation Code.
§ 3-1.4. Contract with State.1
§ 1. Editor’s Note: A copy of the contract between the Town and the State is on file in the City Clerk’s Office.
§ 3-1.5. Tax Imposed.
§ 3-1.6. Tax Rate.
§ 3-1.7. Place of Sale.
§ 3-1.8. Permit Not Required.
§ 3-1.9. Exclusions and Exemptions.
§ 3-1.10. Enjoining Collection Forbidden.
§ 3-1.11. Penalties.
Appendix 3-2. UNIFORM TRANSIENT OCCUPANCY TAX.
§ 3-2.1. Title.
§ 3-2.2. Definitions.
§ 3-2.3. Tax Imposed.
§ 3-2.4. Exemptions.
§ 3-2.5. Operator’s Duties.
§ 3-2.6. Registration.
§ 3-2.7. Reporting and Remitting.
§ 3-2.8. Failure to Collect and Report Tax, Determination of Tax by Tax Administrator.
§ 3-2.9. Penalties and Interest.
§ 3-2.10. Appeal.
§ 3-2.11. Records.
§ 3-2.12. Refunds.
§ 3-2.13. Actions to Collect.
§ 3-2.14. Violations; Misdemeanor.
Appendix 3-3. REAL PROPERTY TRANSFER TAX.
§ 3-3.1. Short Title.
§ 3-3.2. Declaration.
§ 3-3.3. Mobile Homes.
§ 3-3.4. Payment.
§ 3-3.5. Exemptions.
§ 3-3.6. Administration.
§ 3-3.7. Refunds.
Appendix 3-4. SPECIAL GAS TAX STREET IMPROVEMENT FUND.
§ 3-4.1. Fund Created.
§ 3-4.2. Payment Into Fund.
§ 3-4.3. Expenditures.
Appendix 3-5. SERVICE AREA SERVICE CHARGES.
§ 3-5.1. General.
§ 3-5.2. Definitions.
§ 3-5.3. Procedures.
Appendix 3-6. BUSINESS LICENSE TAX.
§ 3-6.1. Purpose and Authority.
§ 3-6.2. Definitions.
§ 3-6.3. License Required.
§ 3-6.4. Exemptions.
§ 3-6.5. License Fee a Tax - Does Not Permit Business Otherwise Prohibited.
§ 3-6.6. Evidence of Doing Business.
§ 3-6.7. Branch Establishments-Separate License.
§ 3-6.8. Annual Marketplaces-Organizer Responsible for Vendors.
§ 3-6.9. Contents of License.
§ 3-6.10. Annual License.
§ 3-6.11. Transfer of License - Procedure.
§ 3-6.12. License to be Conspicuously Posted - Exception.
§ 3-6.13. Denial of License - Grounds.
§ 3-6.14. Rates.
§ 3-6.15. Penalties and Interest.
§ 3-6.16. License a Debt.
§ 3-6.17. Enforcement.
§ 3-6.18. Remedies Cumulative.
§ 3-6.19. Violation - Infraction.
§ 3-6.20. Appeals.
§ 3-6.21. Examination of Books, Records, Witnesses - Information Confidential - Penalty.
§ 3-6.22. Refund of Fee-Penalty or Interest Paid More Than Once or Erroneously or Illegally Collected.
Appendix 3-7. STREET LIGHTING SERVICE CHARGE IMPOSED.
§ 3-7.1. Charge Imposed; Operative Date.
§ 3-7.2. Computation of Street Lighting Service Charge.
Appendix 3-8. PURCHASING AND CONTRACTING.
§ 3-8.1. Purpose.
§ 3-8.2. Definitions. As used in this Section 3-8, the following words and phrases have the following meanings:
§ 3-8.3. Public Projects.
§ 3-8.4. Professional Services.
§ 3-8.5. Preference for Competitive Bidding.
§ 3-8.6. Bid Process.
§ 3-8.7. Criteria for Award of Contracts.
§ 3-8.8. Awarding Authority.
§ 3-8.9. Purchases of Vehicles.
§ 3-8.10. Use of Contract or Purchase Order.
§ 3-8.11. Negotiated Purchases and Contracts.
§ 3-8.12. Local Business Preference.
§ 3-8.13. Protest Procedure.
§ 3-8.14. Cooperative Purchasing Agreements With Other Agencies. |
§ 3-8.15. Adoption of Administrative Policies.
§ 3-8.16. Splitting Orders Prohibited.
§ 3-8.17. Change Orders.
§ 3-8.18. Use of Recycled Products.
§ 3-8.19. Effect of Failure to Comply.
Article I. TAXES
§ 3-9. RESERVED*.
§ 3-10. 3-19 RESERVED.
Article II. [RESERVED]
§ 3-20. RESERVED.*