Chapter 14. LICENSES AND LICENSE TAXES  


§ 14-1. Definitions.
§ 14-2. Payment of business tax required; compliance with chapter.
§ 14-3. When business tax is due and payable; half-year receipts.
§ 14-4. Penalty for delinquent payment of business taxes.
§ 14-5. Report of taxpayer to city clerk; inspection and investigation by city.
§ 14-6. Each location to have separate business tax receipt.
§ 14-7. Issuance of receipts; signing; recording.
§ 14-8. Transfer of receipts.
§ 14-9. Reserved.
§ 14-10. Payment of business tax not to exempt other forms of taxation on property.
§ 14-11. Duty of officers, agents, etc., of corporation to comply with chapter.
§ 14-12. Additional tax on gross sales.
§ 14-13. Articles to which gross receipts tax inapplicable.
§ 14-14. Merchandise turned in as part payment exempt from gross receipts tax.
§ 14-15. Records to be kept by all persons engaging in business for which a receipt is required.
§ 14-16. Inspection of books and records by city clerk.
§ 14-17. Compliance with sections 14-15 and 14-16.
§ 14-18. City clerk to fix business tax if records, etc., not available.
§ 14-19. When business tax computed upon number of units, employees or measure of space occupied.
§ 14-20. Promulgation of rules and regulations.
§ 14-21. Chain store warehouses.
§ 14-22. Manufacturer selling from place of manufacture.
§ 14-23. Effect of this chapter on other ordinances.
§ 14-24. Property insurance tax for firemen's retirement fund; due date.
§ 14-25. Casualty insurance tax for policemen's retirement fund; due date
§ 14-26. Occupations falling into more than one classification.
§ 14-27. Revocation and cancellation of receipts.
§ 14-28. Penalty for violations.
§ 14-29. Business tax schedule.
§ 14-30. Funds for the promotion of tourism (Reserved).