ARTICLE 751
Business and Occupation Tax
 
751.01   Definitions.
751.02   Imposition of tax.
751.03   Exemptions.
751.04   Motor vehicle carrier; express corporation; pipeline company; telephone and telegram company.
751.05   Computation of tax and payment.
751.06   Tax cumulative.
751.07   Erroneous computation.
751.08   Failure to make return; incomplete or erroneous return.
751.09   Appeal; correction of assessment.
751.10   Tax a personal obligation and and lien; penalty.
751.11   Collection by suit; injunction.
751.12   Tax lien upon property of person selling out or quitting business; liability of purchaser.
751.13   Income from interstate or foreign commerce.
751.14   Prerequisite to final settlement with Town contractor.
751.15   Certificate to Clerk of the County Court of Assessment of Taxes.
751.16   Collection by distraint, report of collection.
751.17   Offenses; penalties.
751.18   Administration by Town Recorder.
751.19   Adoption.
751.20   Severability.
751.21   Tax in excess of State tax.
751.22   Current rates.
751.23   Exemption for banks and other financial businesses.
(EDITOR’S NOTE: As amended by ordinance passed October 24, 2006. See Section 751.22 for current tax rates.)