CHAPTER 115:  OCCUPATIONAL LICENSE TAX
Section
   115.01   Definitions
   115.02   License application required
   115.03   Occupational license tax payment required
   115.04   Apportionment
   115.05   Employers to withhold
   115.06   Returns required
   115.07   Extensions
   115.08   Refunds
   115.09   Federal audit provisions
   115.10   Administrative provisions
   115.11   Information to remain confidential
   115.12   Use of occupational license tax
 
   115.99   Penalty