CHAPTER 110: OCCUPATIONAL LICENSE TAX
Section
   110.01   Deposit of license fees
   110.02   (Reserved)
   110.03   License required
   110.04   License application procedures
   110.05   License taxes established
   110.06   Duplicate licenses
   110.07   Annual renewal of licenses
   110.08   Revocation or suspension of license
   110.09   Effective date
   110.10   Cooperative program for handling occupational licenses
   110.11   Credit for employees
   110.12   Definitions
   110.13   Apportionment of gross receipts
   110.14   Applicability of federal law
   110.15   Cessation of business
   110.16   Use of federal tax year
   110.17   Due date of return, copy of federal return
   110.18   Extensions
   110.19   Tax due when return filed
   110.20   Audits
   110.21   Claims for credit on refund
   110.22   Employer to withhold taxes
   110.23   Employer to report tax withheld, liability for failure to withhold or pay tax
   110.24   Personal liability
   110.25   Application for refund by employee
 
   110.99   Penalty