Chapter 3.15 MUNICIPAL ROADS SALES TAX This chapter is included in your selections. Sections: 3.15.010 Definitions. 3.15.020 Tax assessment. 3.15.030 Exemptions. 3.15.040 Sales tax license. 3.15.050 Remittances and collection. 3.15.060 Application of funds. 3.15.070 Severability.