Section
General Provisions
111.01 Definitions
111.02 Overriding conflicting ordinances
111.03 Purpose of chapter
111.04 License requirement
111.05 Situs of gross receipts
111.06 Limitations and extensions
111.07 Appeals and rulings
111.08 Record keeping and audits
111.09 Exclusions and deductions from gross receipts
111.10 License fee and tax
111.11 Procedure for obtaining license generally
111.12 Assessment of additional tax
111.13 Proration of license taxes
111.14 Beginner’s license
111.15 License to be personal privilege; suspension
111.16 Transferability
111.17 Multiple places of business
111.18 Corporations and partnerships
111.19 Treasurer as enforcement official; production of books and papers
111.20 Display of license
111.21 Compliance with zoning and other regulations
Special License Tax Provisions
111.35 Carnivals, circuses, performances, certain restrictions
111.36 Fortunetellers, clairvoyants, and practitioners of palmistry or phrenology
111.37 Peddlers; itinerant vendors
111.38 Itinerant vendor events
111.39 Peddlers at wholesale
111.40 Direct sellers
111.41 Limitations on license taxes imposed on peddlers, itinerant vendors, and peddlers at wholesale
111.42 Use of streets
111.43 License tax on certain public service corporations
Classified Business and Occupational Provisions
111.55 Retail merchants; exceptions
111.56 Relationship to licensing requirements of the state
111.57 Restaurants
111.99 Penalty