Sections:

• 3.80.010 Purpose and intent.
• 3.80.020 Definitions.
• 3.80.030 Levy of sales tax – Rate.
• 3.80.031 Levy of Marijuana Sales Tax.
• 3.80.035 Levy of transient lodging taxes.
• 3.80.040 Bracket collection schedule.
• 3.80.050 Exempt transactions.
• 3.80.060 Procedures and forms.
• 3.80.070 Revocation of exemption.
• 3.80.080 Seller to add tax to selling price.
• 3.80.090 Monthly returns – Penalties and interest for delinquency.
• 3.80.100 Collection remedies.
• 3.80.110 Sellers compensatory collection discount.
• 3.80.120 Delinquency – Failure to submit return or to remit taxes – Assessments.
• 3.80.130 Sales tax inspector, inspection and collection procedures.
• 3.80.140 Separate accounting.
• 3.80.150 Protest of tax.
• 3.80.160 Forgiveness of uncollected taxes, penalties and interest.
• 3.80.170 Borough business license.
• 3.80.180 Inspection of state business license.
• 3.80.190 Sale of business – Final tax return – Liability of purchaser.
• 3.80.200 Lien for tax, interest and penalty.
• 3.80.210 Collected taxes.
• 3.80.220 Use of proceeds.
• 3.80.230 Records retention period.
• 3.80.240 Disposition of sales tax records.
• 3.80.250 Refunds for errors discovered by taxpayer.
• 3.80.260 Violations a minor offense.