Section
General Provisions
110.01 Definitions
110.02 Levy on gross salaries and other compensation
110.03 Levy on net profits of business entities
Income or Occupations Subject to License Fees
110.15 Income received from real estate
110.16 Trusts, securities, fiduciaries, and independent contractors; application
110.17 Computation of net profits
110.18 Return of tax; payment
110.19 Collection of license fee at source
110.20 Returns of license fee withheld; payment
Occupations Subject to License Fees
110.35 Types of compensation; general
110.36 Types of compensation; specific groups
110.37 Payment of license fee; withholding and return
Administration
110.50 Duties of the City Tax Office and Director of Finance
110.51 Records to be kept by employers and license payers
110.52 Collection of deficiencies; credit for overpayment
110.53 Confidential information
110.54 Interest and penalties
110.55 Use of license fees
110.99 Penalty