Section
General Provisions
111.01 Definitions
111.02 Construction of this chapter
Levy
111.15 Levy of tax
111.16 Who must pay tax
111.17 Period of license; due date; annual licenses
111.18 Proration of tax
111.19 Refunds and fee adjustments
111.20 Separate businesses
111.21 Computation of tax based on gross receipts
111.22 Exemptions
111.23 Approved payment plan
Licenses
111.35 Application
111.36 Reasons for refusal or revocation of a license
111.37 Unqualified applicants; right to a conference
111.38 Tax collector to issue license; payment of tax a prerequisite
111.39 Amount of tax disputed
111.40 Revocation
111.41 Form and contents of license
111.42 Assignments
111.43 Changes in the business conducted by licensee during the tax year
111.44 Tax collector to furnish duplicates
111.45 Record of conferences
111.46 Providing notice to an applicant or licensee
Enforcement and Collection
111.60 Duty to determine whether tax due
111.61 Tax collector to investigate
111.62 Duty to keep books
111.63 Permit inspection
111.64 Duty to post license
111.65 Notice of deficiency
111.66 Request for a conference
111.67 Deficiency to become final
111.68 Conference held
111.69 Collection of deficiency
111.99 Penalty