Article I. IN GENERAL  


§ 36.01. Definitions.
§ 36.02. Application for and Payment of Local Business Tax by Certain Persons Required.
§ 36.03. Imposition and Levy of Tax.
§ 36.04. Business Tax Receipt Renewal; Dates Due and Delinquent; Penalties; Proration; and Annexation Waiver.
§ 36.05. Persons Engaging in Business Without a Business Tax Receipt; Penalty.
§ 36.06. Business Tax Receipt—Form.
§ 36.07. Same—Original Issue; Notice to City Departments.
§ 36.08. Same—Transfer; Renewal.
§ 36.09. Same—Posting When Issued for Fixed Place of Business.
§ 36.10. Same—Carrying on Person when Issued for Business Not Conducted from Fixed Place.
§ 36.11. Same—Issuance of Duplicate.
§ 36.12. Same—Control of Issue, Reissue, Transfer, Revocation, Right of Appeal.
§ 36.13. Reserved.
§ 36.14. Surrender of Business Tax Receipt.
§ 36.15. Economic Development Director to Enforce Chapter; Assistance from Code Enforcement Division.
§ 36.16. Employment of Business Tax Receipt Personnel, etc., Help Necessary to Enforce Chapter.
§ 36.17. Report of Information by Taxpayer to Economic Development Director; Investigation, Inspection by the Economic Development Director.
§ 36.18. Authority of the Economic Development Director to Audit, Examine and Verify Business Taxes Based Upon Average Inventory, Number of Workers, or Other Variable Stipulations.
§ 36.19. Right of Entry to Places of Business, Occupation or Profession.
§ 36.20. Charitable Solicitation.
§ 36.21. Nonprofit Organizations.
§ 36.22. Business Tax Refunds.
§ 36.23. Exemptions: Certain Disabled Persons, the Aged, and Widows with Minor Dependents; Disabled Veterans and their Unremarried Spouses.
§ 36.24. Tax Required for Each Separate Location of Business.
§ 36.25. Certain Vending Machines Exempt from Business Tax.
§ 36.26. Business Tax Receipt Required for Tenants in Municipal Owned/Leased Facilities within Corporate Limits.
§ 36.27. Right of Council to Change, Alter, Increase, Decrease or Revoke Business Tax Receipts Unaffected by Adoption of Chapter.
§ 36.28. Chapter Not to Exempt Property Used in Taxed Business or Occupation.
§ 36.29. Duty of Officer or Agents of Corporations and Firms; Liability of Persons Operating Business in Absence of Owner; Proprietor, Manager or Agent.
§ 36.30. Identifying Tags, Stickers or Symbols Issued for Vehicles, Devices, Machines.
§ 36.31. Issuance of Business Tax Receipt and Payment of Tax Not to be Construed as Authorizing Conduct of Illegal Business.
§ 36.32. Severability of Chapter.
§ 36.33. Conditions for the Levy of a Business Tax.
§ 36.34. Regulatory Licenses.