Sections:

• 3.55.010 Levy of sales tax.
• 3.55.020 Accrual and collection.
• 3.55.025 Allocation of sales tax proceeds.
• 3.55.030 Installment payments.
• 3.55.040 General exemptions.
• 3.55.045 Repealed.
• 3.55.055 Repealed.
• 3.55.060 Certificate of exemption.
• 3.55.070 Revocation of certificate of exemption.
• 3.55.080 Operator’s certificate of registration.
• 3.55.085 Failure to obtain registration certificate.
• 3.55.090 Addition of tax.
• 3.55.100 Assumption of tax prohibited.
• 3.55.110 Repealed.
• 3.55.120 Maximum taxable sale.
• 3.55.130 Title to tax proceeds.
• 3.55.140 Sales tax returns.
• 3.55.150 Credit for taxes.
• 3.55.160 Administrative costs and reimbursements.
• 3.55.170 Penalty and interest.
• 3.55.180 Determination of exemptions.
• 3.55.190 Failure to collect taxes.
• 3.55.200 Preservation of records – Collection of arrears tax.
• 3.55.210 Estimated tax.
• 3.55.220 Returns confidential.
• 3.55.230 Corrections of errors on tax returns.
• 3.55.240 Refund of overpayment.
• 3.55.250 Protest of tax.
• 3.55.260 Recovery of taxes.
• 3.55.270 Lien for tax, interest, and penalty.
• 3.55.280 Foreclosure against real property.
• 3.55.290 Collection by distraint and sale.
• 3.55.300 Prohibited acts.
• 3.55.310 Definitions.