Section
General Provisions
110.01 Definitions
110.02 Purpose; disposition of funds
110.03 License fee required for engaging in business
110.04 Attempting to avoid payment
110.05 Failure to obtain form no excuse
110.06 Exemptions
Imposition and Payment of License Fees
110.20 Imposition of license fee
110.21 Subject business entities; allocations
110.22 Specific business activities subject to license fee
110.23 Imposition of license fee for employees; subject compensations
110.24 Provisions relating to specific groups of employees
110.25 Regulatory license fees
110.26 Return and payment of tax
110.27 Collection at source; withholding
110.28 Return and payment of license fees withheld
Administration and Enforcement
110.40 Duties of Clerk/Treasurer/Tax Collector
110.41 Records to be kept
110.42 Collection of deficiencies; allowance of credit for overpayment
110.43 Confidential information
110.44 Delinquent license fees; interest
Specific Permit/License Fees
110.55 Restaurant/lodging license fee
110.56 Charitable gaming
110.99 Penalty