The taxes levied by sections 5-40 and 5-41 of this article shall be subject to all definitions, exceptions, exemptions, proceedings,
requirements, rules, regulations, provisions, discounts, penalties, fines, punishments,
and deductions that are applicable to the taxes levied by the state sales tax statutes,
except where inapplicable or where herein otherwise provided, including all provisions
of the state sales tax statutes for enforcement and collection of taxes.
(Ord. No. A-30, § 3, 9-28-82)
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