Chapter 4. REVENUE AND TAXATION  


Article 1. FISCAL AGENT
§ 4-1-1. AUTHORITY.
§ 4-1-2. DEFINITION.
§ 4-1-3. DESIGNATION OF FISCAL AGENT.
§ 4-1-4. REQUIRED SERVICES OF FISCAL AGENT.
§ 4-1-5. AGREEMENT WITH FISCAL AGENT.
§ 4-1-6. SECURITY FOR DEPOSITS OF PUBLIC MONEY.
§ 4-1-7. CITY DEPOSITORIES.
§ 4-1-8. OTHER BANKING AND FINANCIAL SERVICES.
§ 4-1-9. INVESTMENT COMMITTEE.
§ 4-1-10. INVESTMENT OF CASH NOT REQUIRED FOR IMMEDIATE DISBURSEMENT.
§ 4-1-11. INVESTMENT OF BOND PROCEEDS.
§ 4-1-12. CUSTODY OF SECURITIES.
Article 2. CITY FUNDS
Part 1. URBAN ENHANCEMENT TRUST FUND
Part 2. POCKET OF POVERTY HOUSING AND NEIGHBORHOOD ECONOMIC DEVELOPMENT
Part 3. OPEN SPACE TRUST FUND AND LAND ADMINISTRATION
Article 3. MUNICIPAL GROSS RECEIPTS TAXES
Part 1.
Part 2.
Part 3.
Part 4.
Part 5. MUNICIPAL INFRASTRUCTURE GROSS RECEIPTS TAX
Part 6. PARKS AND OPEN SPACE TAX
Part 7. TRANSPORTATION INFRASTRUCTURE TAX
Part 8. PUBLIC SAFETY TAX
Part 9. MUNICIPAL HOLD HARMLESS GROSS RECEIPTS TAX
Article 4. LODGERS' TAX
§ 4-4-1. SHORT TITLE.
§ 4-4-2. AUTHORITY.
§ 4-4-3. PURPOSE.
§ 4-4-4. DEFINITIONS.
§ 4-4-5. LODGERS' TAX APPLICATION.
§ 4-4-6. IMPOSITION OF TAX, USE OF PROCEEDS.
§ 4-4-7. EXEMPTIONS.
§ 4-4-8. DETERMINATION OF EXEMPTION; APPEAL.
§ 4-4-9. COLLECTION OF THE TAXES; REPORTING CHANGE IN OWNERSHIP.
§ 4-4-10. RECORDS OF VENDOR.
§ 4-4-11. FAILURE TO PAY TAX OR MAKE RETURN; PENALTY; COLLECTION OF DELINQUENCIES; CONTINUOUS SURETY BOND; APPEAL.
§ 4-4-12. LIEN FOR TAX; PAYMENT; CERTIFICATE OF LIENS.
§ 4-4-13. LODGERS' TAX ADVISORY BOARD.
§ 4-4-14. MARKETPLACE PROVIDER RESPONSIBILITIES.
§ 4-4-99. PENALTY.
Article 5. ALCOHOLIC LIQUOR LICENSE TAX
§ 4-5-1. AUTHORITY.
§ 4-5-2. DEFINITIONS.
§ 4-5-3. LICENSE TAX.
§ 4-5-4. ADMINISTRATIVE PROCEDURES.
Article 6. DEBT MANAGEMENT POLICY AND DEBT COMMITTEE
§ 4-6-1. SHORT TITLE.
§ 4-6-2. LEGISLATIVE INTENT.
§ 4-6-3. DEBT POLICY.
§ 4-6-4. ESTABLISHMENT AND MEMBERSHIP OF THE CITY DEBT COMMITTEE.
§ 4-6-5. DUTIES OF THE CITY’S DEBT COMMITTEE.
Article 7. STADIUM SURCHARGE
§ 4-7-1. SHORT TITLE.
§ 4-7-2. DEFINITIONS.
§ 4-7-3. IMPOSITION OF SURCHARGE.
§ 4-7-4. REGISTRATION.
§ 4-7-5. ADMINISTRATION OF THE SURCHARGE.
§ 4-7-6. LIEN FOR PAYMENT OF SURCHARGE.
§ 4-7-7. EXTENSION OF TIME.
§ 4-7-8. REFUND AND CREDIT.
§ 4-7-9. CONFIDENTIALITY OF RETURN AND AUDIT.
§ 4-7-10. DEDICATION.
Article 8. HOSPITALITY FEE
§ 4-8-1. SHORT TITLE.
§ 4-8-2. AUTHORITY AND PURPOSE.
§ 4-8-3. DEFINITIONS.
§ 4-8-4. IMPOSITION OF FEE, USE OF PROCEEDS.
§ 4-8-5. EXEMPTIONS.
§ 4-8-6. DETERMINATION OF EXEMPTION; APPEAL.
§ 4-8-7. HOSPITALITY APPLICATION.
§ 4-8-8. COLLECTION OF THE FEE; REPORTING CHANGE IN OWNERSHIP.
§ 4-8-9. RECORDS OF VENDOR.
§ 4-8-10. FAILURE TO PAY FEE OR MAKE RETURN; PENALTY; COLLECTION OF DELINQUENCIES; CONTINUOUS SURETY BOND; APPEAL.
§ 4-8-11. LIEN; PAYMENT; CERTIFICATE OF LIENS.
§ 4-8-12. FINANCIAL REPORTING.
§ 4-8-13. MARKETPLACE PROVIDER RESPONSIBILITIES.
§ 4-8-99. PENALTY.
Article 9. ARENA SURCHARGE
§ 4-9-1. SHORT TITLE.
§ 4-9-2. DEFINITIONS.
§ 4-9-3. IMPOSITION OF SURCHARGE.
§ 4-9-4. REGISTRATION.
§ 4-9-5. ADMINISTRATION OF THE SURCHARGE.
§ 4-9-6. LIEN FOR PAYMENT OF SURCHARGE.
§ 4-9-7. EXTENSION OF TIME.
§ 4-9-8. REFUND AND CREDIT.
§ 4-9-9. CONFIDENTIALITY OF RETURN AND AUDIT.
§ 4-9-10. DEDICATION.
Article 10. TAX INCREMENT DEVELOPMENT DISTRICTS
§ 4-10-1. FINDINGS.
§ 4-10-2. DEFINITIONS.
§ 4-10-3. GENERAL POLICIES.
§ 4-10-4. PRE-APPLICATION DISCUSSION WITH CITY STAFF.
§ 4-10-5. CONTENT OF APPLICATION.
§ 4-10-6. APPLICATION PROCEDURES.
§ 4-10-7. TIDD OPERATIONS AND DEBT FINANCING.
§ 4-10-8. FINANCIAL CONSIDERATIONS.
Article 11. RENEWABLE ENERGY FINANCING DISTRICT
§ 4-11-1. TITLE.
§ 4-11-2. DEFINITIONS.
§ 4-11-3. FORMATION OF DISTRICT.
§ 4-11-4. INCLUSION OF PROPERTY WITHIN DISTRICT.
§ 4-11-5. AGREEMENT TO INCLUDE REAL PROPERTY WITHIN DISTRICT.
§ 4-11-6. ELIGIBLE RENEWABLE ENERGY IMPROVEMENTS.
§ 4-11-7. SPECIAL ASSESSMENTS; ASSESSMENT RESOLUTION.
§ 4-11-8. CALCULATION AND COLLECTION OF SPECIAL ASSESSMENTS.
§ 4-11-9. STANDARDS FOR RENEWABLE ENERGY IMPROVEMENTS.
§ 4-11-10. PRIORITY OF LIEN CREATED.
§ 4-11-11. SPECIAL ASSESSMENT BONDS.
§ 4-11-12. DIRECT LENDER FINANCING OF IMPROVEMENTS.
§ 4-11-13. DISTRICT GOVERNANCE AND ADMINISTRATION.