Title 20: Taxation

Last Updated On October 08, 2018
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Title 20: Taxation

This document contains Title 20 – Taxation which was adopted on October 2, 2018.

Chapter 20-01. City Sales and Use Tax Dedicated to Economic Development, Property Tax Relief and Retail Image Enhancement and Beautification. [Effective January 1, 2010 to December 31, 2019.]

Section 20-01-01               Definitions
Section 20-01-02               Collection and Administration
Section 20-01-03               Sales Tax Imposed
Section 20-01-04               Use Tax Imposed
Section 20-01-05               Gross Receipts of Alcoholic Beverages
Section 20-01-06               Gross Receipts of New Farm Irrigation Equipment
Section 20-01-07               Exemptions
Section 20-01-08               Maximum Tax Imposed
Section 20-01-09               Contract with Tax Commissioner
Section 20-01-10               Dedication of Tax Proceeds
Section 20-01-11               Effective Date
Section 20-01-12               Termination of Tax

Chapter 20-01.1. City Sales and Use Tax Dedicated to Economic Development, Property Tax Relief and Retail Image Enhancement and Beautification. [Effective January 1, 2020 to December 31, 2029.]

Section 20-01.1-01            Definitions
Section 20-01.1-02            Collection and Administration
Section 20-01.1-03            Sales Tax Imposed
Section 20-01.1-04            Use Tax Imposed
Section 20-01.1-05            Gross Receipts of Alcoholic Beverages
Section 20-01.1-06            Gross Receipts of New Farm Irrigation Equipment
Section 20-01.1-07            Exemptions
Section 20-01.1-08            Maximum Tax Imposed
Section 20-01.1-09            Contract with Tax Commissioner
Section 20-01.1-10            Dedication of Tax Proceeds
Section 20-01.1-11            Effective Date
Section 20-01.1-12            Termination of Tax

Chapter 20-02. City Sales, Use and Gross Receipts Tax Dedicated to the Funding of Infrastructure Renew & Replacement Projects. [Effective July 1, 2007 to June 30, 2027.]

Section 20-02-01               Definitions
Section 20-02-02               Collection and Administration
Section 20-02-03               Sales Tax Imposed
Section 20-02-04               Use Tax Imposed
Section 20-02-05               Gross Receipts of Alcoholic Beverages
Section 20-02-06               Exemptions
Section 20-02-07               Maximum Tax Imposed
Section 20-02-08               Contract with Tax Commissioner
Section 20-02-09               Dedication of Tax Proceeds
Section 20-02-10               Effective Date
Section 20-02-11               Termination Date

Chapter 20-03. City Sales, Use and Gross Receipts Tax Dedicated to the Funding of Infrastructure Renew & Replacement Projects. [Effective October 1, 2010 to September 30, 2029.]

Section 20-03-01               Definitions
Section 20-03-02               Collection and Administration
Section 20-03-03               Sales Tax Imposed
Section 20-03-04               Use Tax Imposed
Section 20-03-05               Gross Receipts of Alcoholic Beverages
Section 20-03-06               Gross Receipts of New Farm Irrigation Equipment
Section 20-03-07               Exemptions
Section 20-03-08               Maximum Tax Imposed
Section 20-03-09               Contract with Tax Commissioner
Section 20-03-10               Dedication of Tax Proceeds
Section 20-03-11               Effective Date
Section 20-03-12               Termination Date

Chapter 20-04. City Sales, Use & Gross Receipts Tax Dedicated to Payment of Permanent Flood Protection and Wellness Center Effective After Sunset of School Bond Issue. [Effective December 1, 2017 to November 30, 2047.]

Section 20-04-01               Definitions
Section 20-04-02               Collection and Administration
Section 20-04-03               Sales Tax Imposed
Section 20-04-04               Use Tax Imposed
Section 20-04-05               Gross Receipts of Alcoholic Beverages
Section 20-04-06               Gross Receipts of New Farm Irrigation Equipment
Section 20-04-07               Exemptions
Section 20-04-08               Maximum Tax Imposed
Section 20-04-09               Contract with Tax Commissioner
Section 20-04-10               Dedication of Tax Proceeds—Effective Date—Termination Date

Chapter 20-05. City Restaurant Tax. [Effective April 19, 2010 to December 31, 2020.]

Section 20-05-01               Restaurant Tax Imposed
Section 20-05-02               Disposition of Restaurant Tax
Section 20-05-03               Visitors’ Committee
Section 20-05-04               Collection and Administration of Restaurant Tax
Section 20-05-05               Termination of Restaurant Tax

 Chapter 20-5.1. City Restaurant Tax. [Effective January 1, 2021 to December 31, 2025.]

Section 20-05.1-01            Restaurant Tax Imposed
Section 20-05.1-02            Disposition of Restaurant Tax
Section 20-05.1-03            Visitors’ Committee
Section 20-05.1-04            Collection and Administration of Restaurant Tax
Section 20-05.1-05            Termination of Restaurant Tax

Chapter 20-06. City Lodging Tax. [Effective January 17, 2000 until repealed.]

Section 20-06-01               Lodging Tax Imposed
Section 20-06-02               Disposition of Lodging Tax
Section 20-06-03               Visitors’ Committee
Section 20-06-04               Collection and Administration of Lodging Tax
Section 20-06-05               Tax Payments and Penalties
Section 20-06-06               Conflicting Titles and Resolutions
Section 20-06-07               Effective Date

Posted in Municipal Code (Ordinances).