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
--------------------
* Editor’s Note: Chapter XVIII was repealed in its entirety and replaced in full by Ord. No. BG2020-23, September 1, 2020.