Section
General Provisions
114.01 Ordinances saved from repeal
114.02 Municipal gross receipts tax ordinances not affected by code
114.03 Supplemental municipal gross receipts tax ordinances not affected by code
Lodgers’ Tax
114.15 Short title
114.16 Purpose
114.17 Administration
114.18 Definitions
114.19 Imposition of tax
114.20 Exemptions
114.21 Collection of the tax
114.22 Liability of vendor for tax
114.23 Monthly reports
114.24 Records
114.25 Failure to pay tax
114.26 Failure to make return
114.27 Court action to collect delinquencies
Vendor’s Tax
114.40 Required
114.41 Application
114.42 Review of application
114.43 Finding applicant not qualified to do business subject to tax
114.44 Finding applicant not exempt
114.45 Commission review of decision on application; procedure; public hearing; disposition
Liquor License Tax
114.60 Definitions
114.61 Imposition of tax
114.62 Failure to pay tax
114.99 Penalty