Section
Business License Fee
114.01 License required for businesses and occupations
114.02 Business or occupation required to pay amount of tax
114.03 Business license fee
114.04 Late payment penalty
114.05 City Clerk to issue license
114.06 Purpose; fee to be deposited in General Fund
Occupational License Fee
114.20 Short title
114.21 Definitions
114.22 Applicability
114.23 Occupational license fees imposed
114.24 Apportionment of occupational license fees
114.25 Specific receipts excluded from occupational license fee
114.26 Employer located outside city
114.27 Collector designated
114.28 Occupational license fee reporting; withholding
114.29 Collection of license fees; records
114.30 Purpose; fees to be deposited in General Fund
114.31 Information deemed confidential; penalty for disclosure
114.32 Collector’s duties
114.33 Procedure for applying for refund of overpayment
114.34 Failure to file return; failure to pay; underpayments
114.99 Penalty