TITLE 8. FINANCE, REVENUE AND TAXATION
8-1.01 Transfer of Property Tax Assessment and Collection Duties to County
8-1.03 Abolition of Offices of Assessor and Tax Collector
8-2.09 Adoption of Provisions of State Law
8-2.10 Limitations on Adoption of State Law
8-2.12 Exclusions and Exemptions
8-2.13 Exclusions and Exemptions
8-2.14 Application of Provisions Relating to Exclusions and Exemptions
8-2.16 Enjoining Collection Forbidden
CHAPTER 3 REAL PROPERTY TRANSFER TAX
8-3.01 Popular Name: Authority
8-3.02 Imposition and Rate of Tax
8-3.06 Bankruptcy, Receivership and Reorganization Exemption
8-3.07 Securities and Exchange Commission Order Exemption
8-3.08 Partnership Transfer Limitations
CHAPTER 4 SPECIAL GAS TAX STREET IMPROVEMENT FUND
CHAPTER 5 PROPERTY DEVELOPMENT TAX
8-5.04 Community Development Fund
CHAPTER 6 BUSINESS LICENSE TAX
Article 1. General
8-6.104 Effect Upon Other Provisions of Code
8-6.105 Compliance with City Ordinances
Article 2. Business Licenses
8-6.204 Statements Not Conclusive But Confidential
8-6.207 License Not Transferable
8-6.209 Posting and Keeping Licenses
Article 3. Exemptions
Article 4. Business License Tax
8-6.401 Business License Tax Imposed
8-6.402 Payment of Business License Tax
Article 5. Business License Tax Rates
Article 6. Enforcement
8-6.601 Enforcement Authority and Responsibility
8-6.604 Penalty for Violation or Misrepresentation
CHAPTER 7 ESTABLISHING A UNIFORM TRANSIENT OCCUPANCY TAX
Article 1. General Provisions
Article 2. Tax Imposed
Article 3. Exemptions
Article 4. Operator’s Requirements; Reporting
8-7.403 Reporting and Remitting
Article 5. Penalties; Procedures
8-7.501 Penalties and Interest
8-7.502 Failure to Collect and Report Tax—Determination of Tax by Tax Administrator
Article 6. Refunds
CHAPTER 8 UTILITY USERS EXCISE TAX
Article 1. General
Article 2. Taxes Imposed and Tax Rate
8-8.201 Telecommunication Users Tax
8-8.204 Collection of Tax from Service Users Receiving Direct Purchase of Gas or Electricity
Article 3. Procedures
8-8.301 Constitutional, Statutory, and Other Exemptions
8-8.302 Bundling Taxable Items
8-8.303 Substantial Nexus/Minimum Contact
8-8.304 Duty to Collect Procedures
8-8.306 Collection Penalties—Service Suppliers
8-8.307 Deficiency Determination and Assessment—Tax Application Errors
8-8.308 Administrative Remedy—Nonpaying Service Users
8-8.310 Additional Powers and Duties of the Tax Administrator
8-8.314 No Injunction/Writ of Mandate
8-8.316 Notice of Changes to Chapter
8-8.319 Interaction with Prior Tax
Article 4. Continuation of Increase to Utility Users Tax Rate
8-8.402 Use of Additional Tax Proceeds
8-8.403 Independent Audit of Tax Collection, Exemption, Remittance, and Expenditure
8-8.404 Oversight by Finance Commission
8-8.409 Termination of Two Percent (2%) Increase
Article 5. Miscellaneous Provisions
8-8.502 Effect of State and Federal Reference/Authorization
CHAPTER 9 TEMPORARY TRANSACTIONS AND USE TAX
8-9.01 Purpose and Operative Date
8-9.05 Adoption of Provisions of State Law
8-9.06 Limitations on Adoption of State Law and Collection of Use Taxes
8-9.08 Exemptions and Exclusions
8-9.10 Enjoining Collection Forbidden
8-9.13 Finance Commission Oversight
CHAPTER 10 ENTERTAINMENT AND SPORTING EVENT ADMISSION TAX
8-10.02 Imposition and Amount of Stadium Operator Admission Tax
8-10.04 Collection of the Tax; Classification of Persons Collecting
8-10.06 Printing of Price on Ticket