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- Description
- Sales Tax
- Disposition
-
Codified
- Adoption Date
- 3/26/2014
- Affecting
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7.05.010, Short title
(Added by § 3001)
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7.05.020, Findings
(Added by § 3002)
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7.05.030, Purpose
(Added by § 3003)
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7.05.040, Scope
(Added by § 3004)
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7.05.050, Definitions
(Added by § 3009)
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7.05.060, Imposition of sales tax
(Added by § 3101)
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7.05.070, Calculation of sales tax
(Added by § 3102)
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7.05.080, Responsibility for sales tax payment
(Added by § 3103)
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7.05.090, Exempt retail sales
(Added by § 3104)
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7.05.100, Administration
(Added by § 3201)
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7.05.110, Collection of sales tax
(Added by § 3202)
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7.05.120, Quarterly remittance
(Added by § 3203)
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7.05.130, Quarterly tax return
(Added by § 3204)
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7.05.140, Confidentiality of tax returns
(Added by § 3205)
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7.05.150, Recordkeeping requirements
(Added by § 3206)
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7.05.160, Audit
(Added by § 3207)
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7.05.170, Separate account
(Added by § 3301)
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7.05.180, Allocation of revenue to visitor industry
(Added by § 3302)
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7.05.190, Overpayment
(Added by § 3401)
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7.05.200, Operator refund
(Added by § 3402)
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7.05.210, Buyer refund
(Added by § 3403)
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7.05.220, Penalties
(Added by § 3501)
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7.05.230, Failure to collect and report tax
(Added by § 3502)