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1998 Ordinances
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1998 Ordinances
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Last modified
2/6/2009 3:39:43 PM
Creation date
6/8/2001 5:14:46 PM
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Template:
Ord/Resolutions
Year
1998
Ord/Resolutions - Type
Ordinances
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2.85 to 2.99 .... $0.19 <br /> 3.00 to 3.15 .... $0.20 <br /> 3.16 to 3.30 .... $0.21 <br /> 3.31 to 3.46 .... $0.22 <br /> 3.47 to 3.61 .... $0.23 <br /> 3.62 to 3.76 .... $0.24 <br /> <br />On charges over three dollars and sevenw-six cents ($3.76), the tax shall be a sum equal <br />to six and one-half (6 ½) percent of the charge. <br /> <br />Sec. 35-411. Collector's records. <br /> <br /> It shall be the duty of every person liable for the collection and payment to the <br />city of any tax imposed by this article to keep and preserve for a period of five (5) years <br />records showing all purchases taxable under this article, the amount charged the <br />purchaser for each such purchase, the date thereof, the taxes collected thereon and the <br />amount required to be collected by this article. The commissioner of the revenue or his <br />duly authorized agents shall have the power to examine such records at reasonable times <br />and without unreasonable interference with the business of such person, for the purpose <br />of administering and enforcing the provisions of this article, and to make transcripts of all <br />or any parts thereof. <br /> <br />Sec. 35-415. Food establishment operator not to advertise that he will pay or <br />absorb tax. <br /> <br /> A person operating a food establishment shall not advertise in any manner, <br />directly or indirectly, that he will absorb or pay all or any part of the tax imposed by this <br />article. <br /> <br />Sec. 35-416. Violations of article. <br /> <br /> (a) Any person willfully failing or refusing to file a return as required under <br />this article shall, upon conviction thereof, be guilty of a Class 1 misdemeanor, except that <br />any person failing to file such a return shall be guilty of a Class 3 misdemeanor if the <br />amount of tax lawfully assessed in connection with the return is $1,000 or less. <br /> <br /> <br />
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