Article II. Sales and Use Tax*


§ 17-16. Sales tax levied.
§ 17-17. Use tax levied.
§ 17-18. Application of tax in accordance with state law; exception.
§ 17-19. Reserved.*
§ 17-20. "Single transaction" defined.*
§ 17-21. Reserved.*
§ 17-22. Waiver of sales tax in enterprise zones.*

*  Editor's note— Ord. No. 82-OR-12, arts. 1—6, enacted March 23, 1982, subsequent to approval at referendum by the voters of the county of the levy of a county-wide sales and use tax on Feb. 2, 1982, did not expressly amend the Code; inclusion as art. II, §§ 17-16—17-21 was, therefore, at the discretion of the editor.

Cross references— Solid waste collection and disposal, § 8-16 et seq.; licenses, permits, miscellaneous business regulations, § 11-1 et seq.; supplemental tax on proceeds from sale of alcoholic beverages, § 11-38 et seq.