CHAPTER 110:  PRIVILEGE LICENSE TAX
Section
General Provisions
   110.01   Definitions
Licensing
   110.15   License tax upon certain trades and business operations
   110.16   Unlawful to conduct business without a license
   110.17   License tax shall be for 12 months
   110.18   License required for every separate business
   110.19   License required for every place of business
   110.20   License must be displayed at the place of business licensed
   110.21   No abatement of license tax
   110.22   Schedule of annual privileges licenses
GENERAL PROVISIONS
§ 110.01  DEFINITIONS.
   For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
   AGENT.  The person having the agency for the manufacturer, producer or distributor.
   BUSINESS.  Any business, trade, occupation, profession, avocation or calling of any kind, subject, by the provision of this chapter, to a license tax.
   ENGAGED IN THE BUSINESS.  Engaged in the business as an owner or operator.
   FISCAL YEAR.  The period beginning with July 1 and ending with June 30 the next following year.
   PERSON.  Any person, firm, partnership, company or corporation.
   QUARTER.  Any three consecutive months.
(Prior Code, § 110.01) 
LICENSING
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