Sections:

• 4.04.010 Definitions.
• 4.04.020 Tax Levied.
• 4.04.030 Exemptions From Tax.
• 4.04.040 Procedure for Payment.
• 4.04.050 Administration and Collection.
• 4.04.060 Terms of Acceptance of Payment.
• 4.04.070 Penalties and Interest Charges for Late Payment.
• 4.04.080 Filing Required Before Operation of Taxable Activity.
• 4.04.090 Filing – New Declaration Necessary After License Expiration, Suspension or Revocation.
• 4.04.100 Records of Activity Required.
• 4.04.110 Overpayments and Underpayments – Refunds and Penalties.
• 4.04.120 Failure of Taxpayer to File Return – Finance Department Authorized to Set Tax Due.
• 4.04.130 Tax Separate From License Fee.
• 4.04.140 Rules and Regulations – Finance Department to Adopt, Publish and Enforce.
• 4.04.150 Tax Due Constitutes Debt.
• 4.04.160 Three-Year Limit on Recovery.
• 4.04.170 Violations – Penalty.
• 4.04.180 Severability.