| § 5.18.100. General—Levied—Amount. |
| § 5.18.110. General—Proceeds—Use for school purposes—Payment to cities. |
| § 5.18.120. General—Payment by buyer and collection by seller. |
| § 5.18.130. General—Seller—Liability to the borough—Successor liability—Corporate officer liability. |
| § 5.18.140. General—Administration enforcement authority—Request for ruling—Appeal of determination. |
| § 5.18.150. General—Refunds. |
| § 5.18.160. General—Electronic transactions. |
| § 5.18.170. General—Notice to Sellers. |
| § 5.18.200. Exemptions/waivers—Exemptions. |
| § 5.18.210. Exemptions/waivers—Exemption for sales for resale. |
| § 5.18.220. Reserved. |
| § 5.18.225. Exemption for owner builder construction materials—Owner builder certificate required—Penalty for misuse. |
| § 5.18.230. Exemptions/waivers—Exemptions—Nonprofit or government exemption certificate. |
| § 5.18.240. Exemptions/waivers—Exemptions—Resale certificate. |
| § 5.18.250. Exemptions—Seller's liability for incorrect determination—Buyer's protest—Appeals. |
| § 5.18.260. Exemptions/waivers—Waiver—Application for extension of time—Assembly authority. |
| § 5.18.270. Exemptions/waivers—Waiver—Uncollected taxes, penalties and interest. |
| § 5.18.300. Registration—Certificate of registration required. |
| § 5.18.310. Registration—Certificate issuance—Display required—Compliance agreement—Bond requirements. |
| § 5.18.320. Registration—Certificate nonassignable—Surrender requirements—Successor seller. |
| § 5.18.330. Registration—Certificate index. |
| § 5.18.400. Computation—Addition of tax to total retail price—Tax schedule—Exceptions. |
| § 5.18.410. Computation—Seller—Restrictions on imposition of tax. |
| § 5.18.420. Computation—Installment sales—Tax collected when. |
| § 5.18.430. Computation—Maximum tax. |
| § 5.18.440. Application of payments. |
| § 5.18.450. Tax jurisdiction—Office location of seller. |
| § 5.18.500. Returns/records/audit—Returns—Filing required—Filing schedule. |
| § 5.18.510. Returns/records/audit—Returns—Contents. |
| § 5.18.520. Returns/records/audit—Returns and sales taxes—Filing and payment required by due date. |
| § 5.18.530. Returns/records/audit—Returns—Credit for costs of collection. |
| § 5.18.540. Returns/records/audit—Returns—Confidentiality requirement—Exceptions. |
| § 5.18.550. Returns/records/audit—Final return—Required information. |
| § 5.18.555. Returns/records/audit—Returns—Finality of returns—Amendment of returns—Escaped assessments. |
| § 5.18.560. Returns/records/audit—Records—Seller recordkeeping required—Loss of records. |
| § 5.18.570. Returns/records/audit—Audit—Authority—Seller's consent to inspection of federal income tax returns—Estimated tax—Results. |
| § 5.18.580. Returns/records/audit—Audit—Protest. |
| § 5.18.600. Enforcement—Civil and criminal actions—Payment agreements—Joint bank accounts—Offset. |
| § 5.18.610. Enforcement—Failure to register—Criminal penalty—Civil penalty—Other remedies. |
| § 5.18.620. Enforcement—Failure to file returns or remit taxes—Criminal penalty—Civil penalties and interest—Injunction—Publication. |
| § 5.18.630. Enforcement—Failure to keep adequate records. |
| § 5.18.640. Enforcement—Misuse of a resale or exempt card—Criminal penalties. |
| § 5.18.650. Enforcement—City sales tax ordinances penalties—Enforcement. |
| § 5.18.660. Enforcement—Sales tax liens. |
| § 5.18.670. Enforcement—Fees. |
| § 5.18.900. Definitions. |