CHAPTER 4 Revenue and Finance
This chapter is included in your selections.
- Article 1 Establishment and Management of Funds
- Article 2 Sales and Use Tax
- Division 1 General Provisions
- Division 2 Sales Tax
- 4-2-110 Rate, imposition and collection, distribution
- 4-2-120 Sales tax schedule
- 4-2-130 Transactions, items and services subject to sales tax
- 4-2-140 Exemptions from sales tax
- 4-2-150 Exemption; burden of proof
- 4-2-160 Deductions from gross sales
- 4-2-170 Credit sales
- 4-2-180 Acquisition inception or cessation of business
- 4-2-190 Retailer responsible for collection and payment of tax
- 4-2-200 Trust status of tax in possession of retailer
- 4-2-210 Filing returns; due date
- 4-2-220 Reporting periods
- 4-2-230 Duty to keep books and records
- 4-2-240 License required
- 4-2-250 License; application and content
- 4-2-260 License cancellation or revocation
- 4-2-270 Authority of Finance Director
- 4-2-280 Audit of record
- 4-2-290 Coordinated audit
- 4-2-300 Tax information confidential
- 4-2-310 Overpayment from returns
- 4-2-320 Tax overpayment determined through audit
- 4-2-330 Refunds of disputed tax
- 4-2-340 Claim for refund
- 4-2-350 Intercity claims for recovery
- 4-2-360 Underpayments from returns
- 4-2-370 Tax deficiencies from failure to file
- 4-2-380 Tax deficiencies determined through audit
- 4-2-390 Penalties
- 4-2-400 Interest
- 4-2-410 Notice of assessment
- 4-2-420 Protest of notice of assessment or denial of refund
- 4-2-430 Hearings
- 4-2-440 Appeals
- 4-2-450 Lien for tax due
- 4-2-460 Performance of lien
- 4-2-470 Release of lien
- 4-2-480 Civil action to recover tax due
- 4-2-490 Jeopardy assessment
- 4-2-500 Distraint and sale
- 4-2-510 Status of tax due in bankruptcy and receivership
- Division 3 Use Tax
- 4-2-610 Use tax levied
- 4-2-620 Revenue dedication
- 4-2-630 Exemptions
- 4-2-640 Proration as applied to certain construction equipment
- 4-2-650 Payment requirements on building and construction use tax; exemption certificate required
- 4-2-660 Vehicle use tax
- 4-2-670 Collection; limitation of action
- 4-2-680 Refunds; limitations of actions
- 4-2-690 Interest in underpayment, nonpayment or extensions of time for payment of tax
- 4-2-700 Deficiency due to negligence
- 4-2-710 Neglect or refusal to make return or pay
- 4-2-720 Penalty interest upon unpaid use tax
- 4-2-730 Rate of interest
- 4-2-740 Other remedies
- 4-2-750 Final decision of Town
- 4-2-760 Collection; map of municipal boundaries
- 4-2-770 Dispute resolution and appeal
- Division 4 Violations and Limitations
- Article 3 Real Estate Transfer Tax
- 4-3-10 Definitions
- 4-3-20 Tax imposed
- 4-3-30 Revenue dedication
- 4-3-40 Liability for payment
- 4-3-50 Amount
- 4-3-60 Exemption; grounds
- 4-3-70 Application for exemption
- 4-3-80 Property outside Town
- 4-3-90 Enforcement by Town Manager
- 4-3-100 Annual report to Town Council
- 4-3-110 Report of transfer
- 4-3-120 Collection by closing agents
- 4-3-130 Collection by County
- 4-3-140 Delinquency; interest
- 4-3-150 Lien status
- 4-3-160 Notice of delinquency
- 4-3-170 Collection action
- 4-3-180 Recording without payment
- 4-3-190 Evasion by artifice or device
- 4-3-200 Remedies cumulative
- Article 4 Excise Tax
- 4-4-10 Purpose
- 4-4-20 Definitions
- 4-4-30 Excise tax imposed
- 4-4-40 Excise tax license required; suspension or revocation
- 4-4-50 Collection and remittance of tax; vendor collection fee; delinquency interest and penalty
- 4-4-60 Exemption from excise tax
- 4-4-70 Review of return; underpayment and overpayment of tax; notices
- 4-4-80 Disputed tax payment; refund
- 4-4-90 Records and audits; investigations
- 4-4-100 Failure to collect tax or file return; recovery of tax deficiencies
- 4-4-110 Tax lien
- 4-4-120 Appeals to Town Manager
- 4-4-130 Administration of tax collections; authority of Finance Director
- 4-4-140 Tax information confidential
- 4-4-150 Limitations
- 4-4-160 Revenue dedication; Airline Guaranty Program Fund
- 4-4-170 Sunset and repealer
- 4-4-180 Violations; penalty
- Article 5 Property Tax
- Article 6 Procurement Code
- Division 1 General Provisions
- Division 2 Procurement Organization and Authority
- Division 3 Source Selection and Contract Formation
- 4-6-210 Methods of source selection
- 4-6-220 Competitive sealed bidding
- 4-6-230 Competitive sealed proposals
- 4-6-240 Small purchases
- 4-6-250 Miscellaneous exemptions
- 4-6-260 Emergency procurement
- 4-6-270 State, federal or CML bid
- 4-6-280 Cancellation of invitations for bids or requests for proposals
- 4-6-290 Responsibility of bidders and offerors
- 4-6-300 Prequalifications of suppliers
- 4-6-310 Bid security
- 4-6-320 Contract performance and payment bonds
- 4-6-330 Bond form and copies
- 4-6-340 Type of contracts
- 4-6-350 Multi-term contracts
- 4-6-360 Contract clauses
- 4-6-370 Contract modifications and change orders; fiscal responsibility
- 4-6-380 Right to inspect plant
- 4-6-390 Right to audit records
- 4-6-400 Finality of determinations
- 4-6-410 Reporting of anti-competitive practices
- 4-6-420 Retention of procurement records
- Division 4 Methods of Disposal
- Division 5 Legal and Contractual Remedies
- Article 7 Telephone Utilities Tax
- Article 8 Unclaimed Property
- Article 9 Affordable Housing Short-Term Rental Tax
- 4-9-10 Purpose
- 4-9-20 Definitions
- 4-9-30 Excise tax imposed
- 4-9-40 Excise tax license required – Suspension or revocation
- 4-9-50 Collection and remittance of tax – Vendor collection fee – Delinquency interest and penalty
- 4-9-60 Exemption from affordable housing short-term rental tax
- 4-9-70 Review of return – Underpayment and overpayment of tax – Notices
- 4-9-80 Disputed tax payment – Refund
- 4-9-90 Records and audits – Investigations
- 4-9-100 Failure to collect tax or file return – Recovery of tax deficiencies
- 4-9-110 Tax lien
- 4-9-120 Appeals to Town Manager
- 4-9-130 Administration of tax collections – Authority of Finance Director
- 4-9-140 Tax information confidential
- 4-9-150 Limitations
- 4-9-160 Revenue dedication – Affordable Housing Fund
- 4-9-170 Violations – Penalty