Sections:

• 4.16.010 Definitions.
• 4.16.020 Declaration and policy.
• 4.16.030 Interpretation.
• 4.16.040 Presumption of taxability.
• 4.16.050 Rules applicable to particular businesses or occupations.
• 4.16.060 Title to collected sales tax.
• 4.16.070 Imposition – Rate.
• 4.16.075 Repealed.
• 4.16.080 Payment and collection.
• 4.16.090 Sales tax collection – Registration requirement.
• 4.16.100 Certificate to be displayed.
• 4.16.110 Certificate nontransferable/nonassignable.
• 4.16.120 Injunction prohibiting operation of business for failure to register or failure to remit returns.
• 4.16.130 Revocation hearing.
• 4.16.140 Limit of liability.
• 4.16.150 Tax receipts.
• 4.16.160 Exemptions and limitations on exemptions.
• 4.16.170 Exemption cards.
• 4.16.180 Special exemption for charitable events.
• 4.16.190 Nonprofit exemption certificates.
• 4.16.200 Revocation of exemption status.
• 4.16.210 Seller’s liability for incorrect determination.
• 4.16.220 Buyer’s protest of imposed taxes.
• 4.16.230 Refunds – In general.
• 4.16.240 Tax filing schedule.
• 4.16.250 Contents of tax returns.
• 4.16.260 Extension of time to file tax return.
• 4.16.270 Penalties and interest for late filing.
• 4.16.280 Repayment plans.
• 4.16.290 Forgiveness of uncollected taxes, penalties and interest.
• 4.16.300 Application of sales tax payments.
• 4.16.310 Application of overpayments.
• 4.16.320 Amended returns.
• 4.16.330 Recordkeeping required of all sellers.
• 4.16.340 Loss of records.
• 4.16.350 Audits.
• 4.16.360 Estimated tax.
• 4.16.370 Accelerated returns.
• 4.16.380 Cessation or transfer of business.
• 4.16.390 Use of information on tax returns.
• 4.16.400 Publication of delinquent sellers.
• 4.16.410 Lien.
• 4.16.420 Violations.
• 4.16.430 Penalties for violations.
• 4.16.440 Appeals.
• 4.16.450 Transition period.