42-6002. Procedures for levy, collection and
enforcement applicable to cities and towns
The procedures for levy, collection and enforcement of payment of transaction
privilege and affiliated excise taxes, including use tax, severance tax, jet fuel excise
and use tax, and rental occupancy tax, levied by a city or town by such city or town
shall be in the same manner as authorized by chapter 5 of this title unless otherwise
provided by the ordinance of such city or town. The department, when acting on behalf of
a city or town in levying and collecting transaction privilege and affiliated taxes for
such city or town, shall utilize the procedures for levying, collecting and enforcing the
payment of such taxes on behalf of a city or town.
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