Section
General Provisions
115.01 Definitions
115.02 Effective date; duration
115.03 Records required; examinations and audits
115.04 Confidentiality of information; exception
115.05 Unnecessary divulgence of information prohibited
License Fees
115.15 Imposition; rate
115.16 Powers and duties of administrator
115.17 Employer's duty to withhold and pay fees
115.18 Employee's duty
115.19 (Reserved)
115.20 Interest on delinquent license fees
115.21 License fee based on maximum gross receipts
115.22 License tax to produce minimum municipal income, schedule
115.99 Penalty