Section
114.01 Definitions
114.02 Occupational license application required
114.03 Occupational license tax payment required
114.04 Apportionment
114.05 Employers to withhold
114.06 Returns required
114.07 Extensions
114.08 Refunds
114.09 Federal audit provisions
114.10 Administrative provisions
114.11 Information to remain confidential
114.12 Use of occupational license tax
114.99 Penalty