Section
110.01 Definitions
110.02 Levy of occupational license tax; general
110.03 Exempted activities
110.04 Occupational license application required
110.05 Deduction to be made by employers
110.06 Apportionment of net profit
110.07 Filing of annual net profit return
110.08 Extension for filing net profit return
110.09 Collection of taxes; records
110.10 Payment of tax not delayed; claims for refund or credit
110.11 Rules and regulations
110.12 Examination and investigation of books and records
110.13 Assessment of additional tax; federal audit adjustments
110.14 Confidentiality of information
110.15 No effect on prior tax years
110.16 Rental activities
110.17 Certain persons subject to the occupational license tax
110.18 Electronic filing
110.98 Severability
110.99 Penalty