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City of Brookings, OR chevron_right chevron_right Municipal Code chevron_right Title 3 Revenue and Finance

Title 3 Revenue and Finance

Chapter 3.05 RESERVE FUND
§ 3.05.010 Reserve fund established.
§ 3.05.020 Minimum criteria for separate funds.
§ 3.05.030 Fund balances.
Chapter 3.10 TRANSIENT LODGING TAX
§ 3.10.010 Definitions.
§ 3.10.020 Tax imposed.
§ 3.10.030 Collection of tax by operator – Rules for collection.
§ 3.10.040 Operator’s duties.
§ 3.10.050 Exemption.
§ 3.10.060 Registration of operator – Form and content – Execution – Certification of authority.
§ 3.10.070 Due date – Returns and payments.
§ 3.10.080 Penalties and interest.
§ 3.10.090 Deficiency determination – Evasion, operator delay.
§ 3.10.100 Redeterminations.
§ 3.10.110 Security for collection of tax.
§ 3.10.120 Lien.
§ 3.10.130 Refunds.
§ 3.10.140 Administration.
§ 3.10.150 Use of transient room tax.
§ 3.10.160 Appeals to the city council.
§ 3.10.170 Violations.
§ 3.10.180 Misdemeanor.
Chapter 3.15 PUBLIC IMPROVEMENT SPECIAL ASSESSMENTS
§ 3.15.010 Definitions.
§ 3.15.020 Initiating an improvement.
§ 3.15.030 Action on report for improvement.
§ 3.15.040 Resolution of intent to create improvement district.
§ 3.15.050 Manner of completing improvement.
§ 3.15.060 Public hearing.
§ 3.15.070 Completion of improvement.
§ 3.15.080 Apportionment of costs.
§ 3.15.090 Assessment procedure.
§ 3.15.100 Notice of assessment.
§ 3.15.110 Installment payments.
§ 3.15.120 Liens records and foreclosure proceedings.
§ 3.15.130 Errors in assessment calculations.
§ 3.15.140 Deficit assessment.
§ 3.15.150 Rebates.
§ 3.15.160 Transfers.
§ 3.15.170 Abandonment of proceedings.
§ 3.15.180 Curative provisions.
§ 3.15.190 Reassessment.
Chapter 3.20 TAX ON SALE OF MARIJUANA
§ 3.20.010 Purpose.
§ 3.20.020 Definitions.
§ 3.20.030 Levy of tax.
§ 3.20.040 Deductions.
§ 3.20.050 Seller responsible for payment of tax.
§ 3.20.060 Penalties and interest.
§ 3.20.070 Failure to report and remit tax – Determination of tax by director.
§ 3.20.080 Appeal.
§ 3.20.090 Refunds.
§ 3.20.100 Actions to collect.
§ 3.20.110 Violations.
§ 3.20.120 General penalty.
§ 3.20.130 Confidentiality.
§ 3.20.140 Audit of books, records or persons.
§ 3.20.150 Forms and regulations.
Chapter 3.25 MOTOR VEHICLE FUEL SALES TAX
§ 3.25.010 Purpose.
§ 3.25.020 Definitions.
§ 3.25.030 Tax imposed.
§ 3.25.040 Amount and payment.
§ 3.25.050 Permit requirements.
§ 3.25.060 Permit applications and issuance.
§ 3.25.070 Failure to secure permit.
§ 3.25.080 Revocation of permit.
§ 3.25.090 Cancellation of permit.
§ 3.25.100 Remedies cumulative.
§ 3.25.110 Payment of tax and delinquency.
§ 3.25.120 Monthly statement of dealer.
§ 3.25.130 Failure to file monthly statements.
§ 3.25.140 Billing purchasers.
§ 3.25.150 Failure to provide invoice or delivery tag.
§ 3.25.160 Transporting motor vehicle fuel in bulk.
§ 3.25.170 Exemption of export fuel.
§ 3.25.180 Sales to armed forces exempted.
§ 3.25.190 Fuel in vehicles coming into city not taxed.
§ 3.25.200 Fuel sold or delivered to dealers.
§ 3.25.210 Refunds.
§ 3.25.220 Examinations and investigations.
§ 3.25.230 Limitation on credit or refund of overpayment and on assessment of additional tax.
§ 3.25.240 Examining books and accounts of carrier of motor vehicle fuel.
§ 3.25.250 Records to be kept by dealers.
§ 3.25.260 Records to be kept three years.
§ 3.25.270 Use of tax revenues.
§ 3.25.280 Street system replacement fee.
§ 3.25.290 Effective date and expiration of fuel tax.
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