TITLE 8. FINANCE, REVENUE AND TAXATION

CHAPTER 1    PROPERTY TAXES

8-1.01    Transfer of Property Tax Assessment and Collection Duties to County

8-1.02    Drawing of Tax Funds

8-1.03    Abolition of Offices of Assessor and Tax Collector

CHAPTER 2    SALES AND USE TAX

8-2.01    Short Title

8-2.02    Rate

8-2.03    Operative Date

8-2.04    Purpose

8-2.05    Contract with State

8-2.06    Sales Tax

8-2.07    Place of Sale

8-2.08    Use Tax

8-2.09    Adoption of Provisions of State Law

8-2.10    Limitations on Adoption of State Law

8-2.11    Permit not Required

8-2.12    Exclusions and Exemptions

8-2.13    Exclusions and Exemptions

8-2.14    Application of Provisions Relating to Exclusions and Exemptions

8-2.15    Amendments

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

8-3.03    Liability for Tax

8-3.04    Debt Security Exempted

8-3.05    Governmental Immunity

8-3.06    Bankruptcy, Receivership and Reorganization Exemption

8-3.07    Securities and Exchange Commission Order Exemption

8-3.08    Partnership Transfer Limitations

8-3.09    Administration

8-3.10    Claims for Refund

CHAPTER 4    SPECIAL GAS TAX STREET IMPROVEMENT FUND

8-4.01    Establishment of Fund

8-4.02    Deposits in Fund

8-4.03    Expenditures from Fund

CHAPTER 5    PROPERTY DEVELOPMENT TAX

8-5.01    Tax

8-5.02    Time for Payment

8-5.03    Definitions

8-5.04    Community Development Fund

8-5.05    Revenue Measure

8-5.06    Claims for Refund

CHAPTER 6    BUSINESS LICENSE TAX

Article 1. General

8-6.101    Purpose

8-6.102    Definitions

8-6.103    Unlawful Business

8-6.104    Effect Upon Other Provisions of Code

8-6.105    Compliance with City Ordinances

Article 2. Business Licenses

8-6.201    License Application

8-6.202    Issuance of License

8-6.203    Renewal of License

8-6.204    Statements Not Conclusive But Confidential

8-6.205    Appeals

8-6.206    Extension of Time

8-6.207    License Not Transferable

8-6.208    Duplicate Licenses

8-6.209    Posting and Keeping Licenses

8-6.210    Branch Establishments

8-6.211    Joint Licenses

Article 3. Exemptions

8-6.301    Claims for Exemption

8-6.302    Exemptions

Article 4. Business License Tax

8-6.401    Business License Tax Imposed

8-6.402    Payment of Business License Tax

8-6.403    Delinquency Payments

8-6.404    Claims for Refund

Article 5. Business License Tax Rates

8-6.501    License Tax Rates

8-6.502    Rate Adjustment

Article 6. Enforcement

8-6.601    Enforcement Authority and Responsibility

8-6.602    License Tax A Debt

8-6.603    Remedies Cumulative

8-6.604    Penalty for Violation or Misrepresentation

CHAPTER 7    ESTABLISHING A UNIFORM TRANSIENT OCCUPANCY TAX

Article 1. General Provisions

8-7.101    Title

8-7.102    Definitions

Article 2. Tax Imposed

8-7.201    Tax Imposed

Article 3. Exemptions

8-7.301    Exemptions

Article 4. Operator’s Requirements; Reporting

8-7.401    Operator’s Duties

8-7.402    Registration

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

8-7.503    Appeal

8-7.504    Records

Article 6. Refunds

8-7.601    Refunds

CHAPTER 8    UTILITY USERS EXCISE TAX

Article 1. General

8-8.101    Short title

8-8.102    Definitions

Article 2. Taxes Imposed and Tax Rate

8-8.201    Telecommunication Users Tax

8-8.202    Electricity Users Tax

8-8.203    Gas Users Tax

8-8.204    Collection of Tax from Service Users Receiving Direct Purchase of Gas or Electricity

8-8.205    Water Users Tax

8-8.206    Video Users Tax

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

8-8.309    Actions to Collect

8-8.310    Additional Powers and Duties of the Tax Administrator

8-8.311    Records

8-8.312    Refunds

8-8.313    Appeals

8-8.314    No Injunction/Writ of Mandate

8-8.315    Remedies Cumulative

8-8.316    Notice of Changes to Chapter

8-8.317    No Increase in Tax Percentage or Change in Methodology without Voter Approval—Amendment or Repeal

8-8.318    Sunset

8-8.319    Interaction with Prior Tax

Article 4. Continuation of Increase to Utility Users Tax Rate

8-8.401    Purpose

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

8-8.405    [Blank]

8-8.406    Duties

8-8.407    Effective Date

8-8.408    Amendments

8-8.409    Procedure for Termination of Two Percent (2%) Increase

Article 5. Miscellaneous Provisions

8-8.501    Severability

8-8.502    Effect of State and Federal Reference/Authorization

8-8.503    Limitation of Actions

CHAPTER 9    TEMPORARY TRANSACTIONS AND USE TAX

8-9.01    Purpose and Operative Date

8-9.02    Transactions Tax Rate

8-9.03    Place of Sale

8-9.04    Use Tax Rate

8-9.05    Adoption of Provisions of State Law

8-9.06    Limitations on Adoption of State Law and Collection of Use Taxes

8-9.07    Permit Not Required

8-9.08    Exemptions and Exclusions

8-9.09    Amendments

8-9.10    Enjoining Collection Forbidden

8-9.11    Severability

8-9.12    Use of Tax Proceeds

8-9.13    Finance Commission Oversight

8-9.14    Duties

CHAPTER 10    ENTERTAINMENT AND SPORTING EVENT ADMISSION TAX

8-10.01    Definitions

8-10.02    Imposition and Amount of Stadium Operator Admission Tax

8-10.03    Collection of the Tax

8-10.04    Collection of the Tax; Classification of Persons Collecting

8-10.05    Exemption from Tax

8-10.06    Printing of Price on Ticket

8-10.07    Additional Exemptions

8-10.08    Permit and Bond Requirements

8-10.09    Transfer of Tax Collected

TITLE 8. FINANCE, REVENUE AND TAXATION