CHAPTER 94A: TAXATION (EFFECTIVE THROUGH DECEMBER 31, 2015)
Section
   94A.01   Purpose; allocation of net receipts
   94A.02   Definitions
   94A.03   Imposition of tax
   94A.04   Apportionment of net profits
   94A.05   Operating loss carried forward
   94A.06   Consolidated returns
   94A.07   Capital gains
   94A.08   Exception
   94A.09   Effective period
   94A.10   Return and payment of tax
   94A.11   Collection at source
   94A.12   Declarations
   94A.13   Duties of tax commissioner
   94A.14   Investigative powers; divulging confidential information
   94A.15   Interest and penalties
   94A.16   Collection of unpaid taxes; refunds or overpayments
   94A.17   Board of review
   94A.18   Responsibility of Clerk of Council/Finance Director and Tax Commissioner
   94A.19   Credit for tax paid to another municipality and/or county
   94A.20   Violations
 
   94A.99   Penalty