Section
General Provisions
110.01 Interpretation; application of chapter
110.02 Definitions
110.10 Imposition and levy of tax
110.11 Revocation and termination of privilege
110.12 Application for local business tax receipt, payment of local business tax required
110.13 Proof of state license or county certification required
110.14 Dates tax due and delinquent
110.15 (Reserved)
110.16 Local business tax receipt application; posting of local business tax receipt required
110.17 Transfer to new location
110.18 Change of ownership
110.19 Replacement of lost or destroyed local business tax receipt
110.20 Change in nature of business or structure; renewal application
110.21 Home-based businesses
Business Classification and Local Business Tax Rate Schedule
110.50 Business classifications established
110.51 Businesses providing more than one service, occupation or profession; determination of the local business tax
110.52 Disagreement as to business classification
110.53 Local business tax schedule
110.54 Billing by the city not required
110.55 Proration of tax
110.56 Refunds
Administration and Enforcement
110.80 Director of finance to enforce chapter; assistance from chief of police
110.81 Report of information by taxpayer to Director of Financial Services
110.82 Authority of Director of Financial Services to audit, examine and verify local business taxes based on inventory, number of workers, or other variable tax bases
110.83 Local business tax inspector; powers and duties
110.99 Penalties for nonpayment, operating without a local business tax receipt, making a fraudulent return