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 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 Purpose
8-8.102 Definitions
Article 2. Taxes Imposed and Tax Rate
8-8.201 Telephone 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 and Statutory Exemptions
8-8.302 Effect of Bundling Taxable Items with Non-Taxable Items
8-8.303 Substantial Nexus/Minimum Contacts
8-8.304 Duty to Collect—Procedures
8-8.305 Filing Return and Payment
8-8.306 Collection Penalties—Service Suppliers and Self-Collectors
8-8.307 Deficiency Determination and Assessment—Tax Application Errors
8-8.308 Administrative Remedy—Non-Paying Service Users
8-8.309 Actions to Collect
8-8.310 Additional Powers and Duties of the Tax Collector
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 Ordinance
8-8.317 Severability
8-8.318 Future Amendment to Cited Statute
8-8.319 Limitation of Actions
8-8.320 Sunset
8-8.321 Ratification of Prior Utility User Tax Collection
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