Section
General Provisions
110.01 License required for businesses and occupations
110.02 Business or occupation required to pay amount of tax
110.03 Gross receipts tax
110.04 Expiration date of license, when fee will be pro rated
110.05 City clerk to issue license
110.06 License to be posted
110.07 Purpose; fees to be deposited in general fund
110.08 Exemptions
110.09 Late payment penalty
Occupational License Fee
110.20 Short title
110.21 Definitions
110.22 Applicability
110.23 Occupational license fees imposed; rate
110.24 Apportionment of occupational license fees
110.25 Specific receipts excluded from occupational license fee
110.26 Employer located outside city
110.27 Collector designated enforcement official; authorization to promulgate rules
110.28 Occupational license fee reporting numbers; payment of fee; withholding
110.29 Returns
110.30 Collection of license fees; records
110.31 Purpose; fees to be deposited in general fund
110.32 Information deemed confidential; penalty for disclosure
110.33 Collector’s duties
110.34 Procedure for applying for refund of overpayment
110.35 Failure to file return; failure to pay; underpayments
110.99 Penalty