CHAPTER XVIII
OCCUPATIONAL LICENSE FEES AND TAXES
Sections:
18-1   DEFINITIONS
18-2   BUSINESS REGISTRATION AND OCCUPATIONAL LICENSE FEES
   18-2.01   Business Registration Application and Fee Required
   18-2.02   Occupational License Fees Imposed
   18-2.03   Income Subject to Occupational License Fees
   18-2.04   Income Excluded from Occupational License Fees
   18-2.05   Apportionment of Occupational License Fees
   18-2.06   Employers Required to Withhold and File Return
   18-2.07   Net Profit License Fee Returns Required
   18-2.08   Net Profit Filing Deadline Extensions
   18-2.09   Required to Report Federal Form 1099 Payments
   18-2.10   Refund or Credit of Occupational License Fees or Cash Bond
   18-2.11   Audit Provisions
   18-2.12   Administrative Provisions
   18-2.13   Interest and Penalties
18-3   TRANSIENT BUSINESSES, TRANSIENT PROFESSIONAL SERVICES, PEDDLERS AND TRANSIENT CONTRACTORS
   18-3.01   Scope
   18-3.02   Application and Permit Required
   18-3.03   Transient Permit Fees Imposed
   18-3.04   Transient Special Regulations; Special Event Permit Fee
   18-3.05   Late Charge; Duplicate Permit or Permit Sign; Renewals
   18-3.06   Activity on City-Owned Property Restricted
18-4   ESTABLISHMENTS WHERE LIVE ENTERTAINERS CONTRACTED
   18-4.01   Entertainment License Fee Required
   18-4.02   Work Permit Card Required
18-5   INSURANCE PREMIUM TAX
   18-5.01   Insurance Premium Tax Imposed
   18-5.02   Penalties
18-6   TRANSIENT ROOM TAX
   18-6.01   Transient Room Tax Imposed
   18-6.02   Allocation for Special Tourism Projects
18-7   GENERAL PROVISIONS
   18-7.01   Enforcing Officer, Powers and Duties; Refunds
18-8   INFORMATION TO REMAIN CONFIDENTIAL
   18-8.01   Authorization Required
   18-8.02   Reciprocity Agreements to be Executed
   18-8.03   Penalties
18-9   RESPONSIBILITIES OF OFFICERS
18-10   INJUNCTIVE RELIEF
18-11   PENALTIES
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*   Editor’s Note:  Chapter XVIII was repealed in its entirety and replaced in full by Ord. No. BG2020-23, September 1, 2020.