Section
General Provisions
114.001 Definitions
114.002 Occupational license fee; on whom imposed
114.003 Annual business license fee
114.004 Effective date
114.005 License fees not based on net profits
114.006 Imposition of license fee; applicability to employees
114.007 Exempted money receipts
114.008 Certain business activities subject to license fees
114.009 License fee for compensation received in property
Specific Businesses
114.020 Insurance agents
114.021 Railroad train service employees
114.022 Motor freight and commercial transportation other than railroads
114.023 Federal, state or municipal employees
114.024 Real estate sales persons and brokers
114.025 Tailors
114.026 Nurses
114.027 Executives and directors
114.028 Domestic servants
114.029 Amusement parks
Determining Amount of License Fee
114.040 Determination of amount of business within city
114.041 Computation of gross receipts
114.042 Apportionment
114.043 Computation of fees for new businesses
Procedure for Filing Returns; Deductions; Withholding
114.055 Employers to furnish lists of employees
114.056 Return and payment of tax
114.057 Applicability of federal income tax law; business entity to keep records
114.058 Employer to withhold taxes
114.059 Employer to report tax withheld; liability of employer for failure to withhold or pay tax
114.060 Personal liability of officers of business entity
114.061 Use of tax year and accounting methods required for federal income tax purposes
114.062 When returns to be made; copy of federal income tax return to be submitted with return
114.063 Extensions
114.064 Licenses
Administration and Enforcement
114.075 Duties of Finance Officer
114.076 Regulations on file and open to public
114.077 Auditing of returns; payment of additional tax; federal audit
114.078 Records to be kept by businesses and employees
114.079 Claims for refund or credit
114.080 Penalties; confidentiality of information filed with the city
114.081 Fees credited to General Fund