ARTICLE 711
Business and Occupation Tax
711.01    Short title.
711.02    Purpose and intent.
711.03    Definitions.
711.04    Imposition of privilege tax.
711.05    Exemptions.
711.06    Computation of tax; payment.
711.07    Return and remittance by taxpayer.
711.08    Erroneous computation.
711.09    Assessments.
711.10    Appeal.
711.11    Tax year.
711.12    Tax cumulative.
711.13    Payment; penalty for nonpayment.
711.14    Interest and penalty.
711.15    Notice of delinquency; publication.
711.16    Delinquent list preparation.
711.17    Publication and posting of delinquent tax list; cost.
711.18    Notice of delinquent list to City Council; retention.
711.19    Tax a debt; lien of unpaid tax; recordation of lien.
711.20    Collection by action or suit; injunction.
711.21    Payment when person sells out or quits business; lien; liability of successor.
711.22    Prerequisite to final settlement with contractor; penalty.
711.23    Prerequisite to final settlement with nonresident contractors; user personally liable.
711.24    Priority of distribution in receivership, etc., personal liability of administrator.
711.25    Agents for collection of delinquent taxes.
711.26    Certification; lien for delinquency.
711.27    False returns.
711.28    Administration.
711.29    Severability.