Chapter 3.12 EMPLOYEE OCCUPATIONAL PRIVILEGE TAX
DIVISION 1. GENERAL PROVISIONS
3.12.045 Occupational privilege tax license required.
DIVISION 2. COLLECTION AND REMITTANCE
3.12.050 Collection--Filing of return.
3.12.061 Procedure for refund of disputed tax.
3.12.063 Right of refund not assignable.
3.12.064 Action for recovery of refund.
DIVISION 3. ADMINISTRATION
3.12.065 Preservation of returns and other records--Confidentiality.
3.12.066 Records and accounts to be kept.
3.12.067 Examination of returns--Recomputation, credits, deficiencies.
3.12.068 Investigation of records relating to taxes--Hearings.
3.12.069 Subpoenas and witness fees.
3.12.070 Attendance of witnesses and production of evidence to be compelled by District Court.
DIVISION 4. ENFORCEMENT
3.12.073 Failure to make return--Estimate of taxes--Notices--Appeal.
3.12.074 Appeal from administrative hearing decision of the finance director.
3.12.075 Duties of enforcement officer.
3.12.076 Assessment and recurring assessment penalty.
3.12.080 Rate of interest--Method of calculation.
3.12.081 Tax constitutes lien.
3.12.082 Sale of business subject to lien.
3.12.083 Certificate of discharge of lien.
3.12.085 Enforcing the collection of taxes due.
3.12.086 Recovery of unpaid tax by action at law.
3.12.087 City may be party in title actions.
3.12.089 Waiver of penalties, interest, and fees by finance director.
3.12.090 Obligations of fiduciaries and others.
DIVISION 5. MISCELLANEOUS
3.12.091 Review of decisions of finance director.
3.12.092 Review bond required.
3.12.094 Tax in addition to all other taxes.
3.12.095 Hearings to be held in city.
3.12.096 Administration by finance director--Rules and regulations.
3.12.097 Authority to compromise taxes.