CHAPTER 114: BUSINESS TAXES
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