CHAPTER 2
BUSINESS LICENSE TAX

SECTION:

4-2-1: Definitions

4-2-2: Revenue Measure

4-2-3: Payment of Business Tax Does Not Relieve Other Taxes Required In Code Or By Ordinance

4-2-4: Collector; Promulgation Of Rules And Regulations

4-2-5: Collector; Enforcement Duties

4-2-6: Business Tax Certificate, Business Tax Payment And Business License Review Fees Requirement And State Mandated Fee

4-2-7: Appeals

4-2-8: Application

4-2-9: Compliance; Suspension; Revocation

4-2-10: Branch Establishments

4-2-11: Evidence Of Doing Business

4-2-12: Constitutional Apportionment

4-2-13: Exemptions

4-2-14: Effect Of Other Fees Paid

4-2-15: Business Tax Certificate; Contents

4-2-16: Business Tax Certificate; Applicant For First Certificate

4-2-17: Business Tax Certificate; Renewal

4-2-18: Business Tax Certificate; Nontransferable; Change In Location And Ownership

4-2-19: Business Tax Certificate; Issuance Of Duplicate; Fee

4-2-20: Business Tax Certificate; Posting And Keeping

4-2-21: Statements And Records

4-2-22: Information Confidential; Types Of Disclosures Permitted

4-2-23: Failure To File Statement Of Corrected Statement; Hearing

4-2-24: Appeal

4-2-25: Additional Power Of Collector

4-2-26: Business Tax; Manner And Schedule Of Payments

4-2-27: Business Tax; Delinquency; Penalties; Installment Payment

4-2-28: Flat Rate Business Classification And Fees

4-2-29: Gross Receipts; Business Classification And Fees

4-2-29-1: Recreation And Entertainment

4-2-29-2: Sales And Services

4-2-30: Effective Date