CHAPTER 5
FINANCES
FINANCES
ARTICLE 3
NORTHGLENN SALES AND USE TAX CODE
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 (Retailer and Consumer) Liability |
Section 5-3-7.5. | Remittance of Tax- Electronic Database- Retailer Held Harmless |
Section 5-3-8. | Licenses for Retailers |
Section 5-3-8.5. | Special Sales Event 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 |