CHAPTER 5
FINANCES

ARTICLE 3
NORTHGLENN SALES AND USE TAX CODE

Section 5-3-1. Title
Section 5-3-2. Legislative Intent
Section 5-3-3. RATE: Imposition, Collection, Distribution
Section 5-3-4. General Terms, Distinction, Words and Phrases Defined
Section 5-3-5. Taxable Transactions, Commodities and Services
Section 5-3-6. Exempt Transactions, Commodities and Persons
Section 5-3-7. Taxpayer (Vendor and Consumer) Liability
Section 5-3-7.5. Remittance of Tax- Electronic Database- Retailer Held Harmless
Section 5-3-8. Licenses for Vendors
Section 5-3-8.5. Special Events Sales Tax License and Collections
Section 5-3-9. Exempt Institutions--License
Section 5-3-10. Contractors--Business Consumers
Section 5-3-11. New Business Purchases--Sellers and Purchasers
Section 5-3-12. Individual Consumer Use Tax Payments
Section 5-3-13. Automotive Vehicle Purchases
Section 5-3-14. Tax on Credit Sales, Etc
Section 5-3-15. Excess Collections - Failure to Remit Collections
Section 5-3-16. Unlawful to Advertise Absorption of Tax
Section 5-3-17. Special Accounting
Section 5-3-18. Tax Returns--Content, Consolidation, Reporting Periods
Section 5-3-19. Retailer and Consumer License--Application Contents
Section 5-3-20. Engaged in Business Without License
Section 5-3-21. Revocation of License by City Clerk
Section 5-3-22. Sale or Transfer of Business Interest Requires New License Issuance and Applicable Use Tax Payment
Section 5-3-23. Method of Payment Determined by the Director
Section 5-3-24. Evasion of Collection, Separate Violations, Personal Liability and Citation Authorization
Section 5-3-25. Severability--Saving Clause