Section
General Provisions
110.001 Enactment
110.002 Definitions
Levy
110.015 Levy of tax
110.016 Who must pay tax
110.017 Period of license; due date
110.018 Proration of tax
110.019 Refunds
110.020 License required for every separate business
110.021 Computation of tax based on gross receipts
110.022 Exemptions
Licensing
110.035 Application
110.036 Reasons for refusal or revocation of license
110.037 Unqualified applicants; right to conference
110.038 Tax Collector to issue license; payment of tax required
110.039 Amount of tax disputed
110.040 Procedure for revocation of license
110.041 Form and contents of license; records of licenses
110.042 Assignments
110.043 Changes in business conducted by licensee during tax year
110.044 Furnishing duplicates; fee
110.045 Record of conferences
110.046 Providing notice to applicant or licensee
Collection and Enforcement
110.060 Duty to determine whether tax due
110.061 Tax Collector to investigate
110.062 Books to be kept
110.063 Permitting inspections
110.064 Posting of licenses
110.065 Notice of deficiency
110.066 Request for conference
110.067 Deficiency to become final
110.068 Conference held
110.069 Collection of deficiency
Electronic Gaming
110.080 Regulations
110.081 Privilege fee
110.082 Hours of operation; location; food/beverage service
110.083 Enforcement
110.999 Penalty
Appendix A: Schedule of Privilege License Fees
Cross-reference:
License fees concerning peddlers and itinerant merchants, see Chapter 114