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- Description
- Adds §§ 3.40.020, 3.40.030 and Ch. 3.62; amends Ch. 3.40 title, §§ 3.41.011, 3.41.012, 3.41.013, 3.42.020, 3.42.030, 3.52.020, 3.52.050, 3.52.070, 3.80.020, 3.80.070, 3.84.010, 3.84.050, 3.88.035 and 3.88.060; repeals §§ 3.41.014, 3.52.080, 3.52.090, 3.52.100, 3.52.110, 3.84.070, 3.84.080, 3.84.090, 3.88.070, 3.88.080 and 3.88.090, taxes on utilities, admissions and gambling activities
- Disposition
-
Codified
- Adoption Date
- 11/20/2023
- Affecting
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3.40.020, Definitions
(Added by § 2 (Exh. B))
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3.40.030, Administration and collection of tax
(Added by § 2 (Exh. B))
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3.41.011, Definitions
(Amended by § 2 (Exh. B))
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3.41.012, Administration and collection of tax
(Amended by § 2 (Exh. B))
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3.41.013, Deductions
(Amended by § 2 (Exh. B))
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3.41.014, Overpayment of tax
(Repealed by § 2 (Exh. B))
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3.42.020, Cable television utility tax
(Amended by § 2 (Exh. B))
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3.42.030, Administration and collection of tax
(Amended by § 2 (Exh. B))
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3.52.020, Definitions
(Amended by § 2 (Exh. B))
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3.52.050, Administration, collection and remittance of taxes
(Amended by § 2 (Exh. B))
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3.52.070, Reports and remittances by owner
(Amended by § 2 (Exh. B))
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3.52.080, Records to be kept
(Repealed by § 2)
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3.52.090, City to adopt rules and regulations
(Repealed by § 2)
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3.52.100, Delinquent payments – Penalty
(Repealed by § 2)
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3.52.110, Examination of books and records
(Repealed by § 2)
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3.62.010, Purpose of chapter
(Added by § 1 (Exh. A))
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3.62.015, Definitions
(Added by § 1 (Exh. A))
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3.62.016, Registration/license requirements
(Added by § 1 (Exh. A))
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3.62.020, Exemption from tax return and payment requirements
(Added by § 1 (Exh. A))
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3.62.030, Tax return filing and payment requirements
(Added by § 1 (Exh. A))
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3.62.040, Tax payment methods and requirements
(Added by § 1 (Exh. A))
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3.62.050, Assessments – Overpayment or underpayment of tax
(Added by § 1 (Exh. A))
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3.62.060, Records to be preserved – Examination – Estoppel to question assessment
(Added by § 1 (Exh. A))
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3.62.070, Late payment – Disregard of written instructions – Evasion – Penalties
(Added by § 1 (Exh. A))
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3.62.080, Waiver of penalties and interest
(Added by § 1 (Exh. A))
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3.62.090, Taxpayer quitting business – Liability of successor
(Added by § 1 (Exh. A))
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3.62.100, Administrative review and appeal
(Added by § 1 (Exh. A))
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3.62.110, Judicial review of hearing examiner decision
(Added by § 1 (Exh. A))
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3.62.120, Director may make rules
(Added by § 1 (Exh. A))
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3.62.140, Mailing of notices
(Added by § 1 (Exh. A))
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3.62.150, Tax declared additional
(Added by § 1 (Exh. A))
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3.62.170, Unpaid taxes constitute debt
(Added by § 1 (Exh. A))
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3.62.180, Unlawful actions – Violation – Penalties
(Added by § 1 (Exh. A))
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3.62.190, Settlement agreement provisions
(Added by § 1 (Exh. A))
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3.62.200, Charge off of uncollectable taxes
(Added by § 1 (Exh. A))
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3.62.210, Severability
(Added by § 1 (Exh. A))
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3.80.020, State and city licenses – Required
(Amended by § 2 (Exh. B))
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3.80.070, Administration and collection of tax
(Amended by § 2 (Exh. B))
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3.84.010, Definitions
(Amended by § 2 (Exh. B))
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3.84.050, Administration and collection of tax
(Amended by § 2 (Exh. B))
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3.84.070, Records required
(Repealed by § 2 (Exh. B))
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3.84.080, Tax – Late penalty
(Repealed by § 2 (Exh. B))
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3.84.090, Credit and refund
(Repealed by § 2 (Exh. B))
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3.88.035, Definitions
(Amended by § 2 (Exh. B))
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3.88.060, Collection and administration of tax
(Amended by § 2 (Exh. B))
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3.88.070, Revenue records
(Repealed by § 2 (Exh. B))
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3.88.080, Tax – Payment failure – Penalty and collection
(Repealed by § 2 (Exh. B))
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3.88.090, Tax – Overpayments
(Repealed by § 2 (Exh. B))