Article I. GENERAL CONDITIONS AND DEFINITIONS

Article II. DETERMINATION OF GROSS INCOME

Article III. LICENSING AND RECORDKEEPING

Article IV. PRIVILEGE TAXES

Article V. ADMINISTRATION

Article VI. USE TAX

REGULATIONS—PRIVILEGE AND EXCISE TAXES

Reg. 100.1. - Brokers.

Reg. 100.2. - Delivery, installation, or other direct customer services.

Reg. 100.3. - Retailers.

Reg. 100.4. - Out-of-city/out-of-state sales: sales to Native Americans.

Regs. 110.1, 110.2. - Reserved.

Reg. 115.1. - Computer hardware, software, and data services.

Reg. 200.1. - When deposits are includable in gross income.

Reg. 250.1. - Excess tax collected.

Reg. 270.1. - Proprietary activities of municipalities are not considered activities of a governmental entity.

Reg. 270.2. - Proprietary clubs.

Reg. 300.1. - Reserved.

Reg. 300.2. - Reserved.

Reg. 310.1. - Reserved.

Reg. 310.2. - Reserved.

Reg. 310.3. - Reserved.

Reg. 350.1. - Reserved.

Reg. 350.2. - Reserved.

Reg. 350.3. - Reserved.

Reg. 360.1. - Reserved.

Reg. 360.2. - Reserved.

Reg. 405.1. - Local advertising examples.

Reg. 405.2. - Advertising activity within the City.

Reg. 407.1. - Reserved.

Reg. 415.1. - Distinction between the categories of construction contracting.

Reg. 415.2. - Distinction between construction contracting and certain related activities.

Reg. 415.3. - Construction contracting; tax rate effective date.

Reg. 416.1. - Speculative builders: homeowner's bona fide nonbusiness sale of a family residence.

Reg. 416.2. - Reconstruction contracting.

Reg. 425.1. - Distinction between job printing and certain related activities.

Reg. 435.1. - Distinction between publishing of periodicals and certain related activities.

Reg. 435.2. - Advertising income of publishers and distributors of newspapers and other periodicals.

Reg. 445.1. - When the rental, leasing, and licensing of real property is exempt as "casual."

Reg. 445.2. - Reserved.

Reg. 445.3. - Rental, leasing, and licensing of real property as lodging: room and board; furnished lodging.

Reg. 447.1. - Reserved.

Reg. 450.2. - Rental, leasing, and licensing for use of tangible personal property: membership fees; other charges.

Reg. 450.3. - Rental, leasing, and licensing for use of equipment with operator.

Reg. 450.4. - Rental, leasing, and licensing for use of tangible personal property: semi-permanently or permanently installed tangible personal property.

Reg. 450.5. - Rental, leasing, and licensing for use of tangible personal property; delivery, installation, repair, and maintenance charges.

Reg. 455.1. - Gratuities related to restaurant activity.

Reg. 460.1. - Distinction between retail sales and certain other transfers of tangible personal property.

Reg. 460.2. - Retail sales: trading stamp company transactions.

Reg. 460.3. - Retail sales: membership fees of retailers.

Reg. 460.4. - Retail sales: professional services.

Reg. 460.5. - Retail sales: monetized bullion; numismatic value of coins.

Reg. 460.6. - Retail sales: consignment sales.

Reg. 465.1. - Retail sales: repair services.

Reg. 465.2. - Retail sales: warranty, maintenance, and similar service contracts.

Reg. 465.3. - Retail sales: sale of containers, paper products, and labels.

Reg. 465.4. - Retail sales: aircraft acquired for use outside the state.

Reg. 470.1. - Telecommunication services.

Reg. 475.1. - Distinction between transporting for hire and certain related activities.

Reg. 520.1. - Reports made to the City.

Reg. 520.2. - Change of method of reporting.

Reg. 555.1. - Administrative request for the attendance of witnesses or the production of documents; service thereof; remedies and penalties for failure to respond.

Reg. 571.1. - Collection of tax in jeopardy.