Section
General Provisions
110.01 Definitions
110.02 Construction
Levy of Tax
110.15 License and payment of tax required
110.16 Exemptions
110.17 Schedule of license taxes
Licenses
110.30 Period of license
110.31 Application
110.32 Separate businesses; multiple businesses
110.33 Reasons for refusal or revocation of a license
110.34 Unqualified applicants; right to a conference
110.35 Tax Collector to issue license; payment of tax a prerequisite
110.36 Form and contents of license
110.37 Assignments
110.38 Changes in the business conducted by licensee during tax year
110.39 Tax Collector to furnish duplicates
110.40 Providing notice to an applicant or licensee
110.41 Special provisions for beer and wine licenses
Enforcement and Collections
110.55 Duty to determine whether tax due
110.56 Duty to post license
110.57 Notice of deficiency
110.58 Collection of deficiency
110.99 Penalty