CHAPTER 110:  LOCAL BUSINESS TAX RECEIPTS, GENERALLY
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