Article II. LOCAL BUSINESS TAX  


§ 15-26. Definitions.
§ 15-27. Penalty.
§ 15-28. Required; payment.
§ 15-29. Business tax receipts issued pursuant to this article only.
§ 15-30. Expiration date; half-year receipts.
§ 15-31. Transfer of receipts.
§ 15-32. Requirements when business tax depends upon amount of capital, value of stock, number of employees, or multiple services.
§ 15-33. Separate business tax receipts required for each business; duration of business tax receipt.
§ 15-34. Evidence of engaging in business.
§ 15-35. Tax on interstate business.
§ 15-36. Exemption for disabled, widowed or aged persons.
§ 15-37. Merchants to pay merchants' tax unless specifically classified.
§ 15-38. Rebates of fees.
§ 15-39. Payment of tax not to authorize commission of offense.
§ 15-40. Conducting business in violation of zoning regulations, building code; general use.
§ 15-41. Disposition of funds.
§ 15-42. Making false affidavits or statements to procure business tax receipt.
§ 15-43. Penalty for delinquent payment or engaging in business without first obtaining a business tax receipt.
§ 15-44. Display of business tax receipt.
§ 15-45. Posting of business tax receipt.
§ 15-46. Business tax division; duties.
§ 15-47. Duty of officers of corporations.
§ 15-48. Business tax receipt for machines.
§ 15-49. Circuses, carnivals and outdoor shows.
§ 15-50. Clairvoyance, fortunetelling, etc.
§ 15-51. Trucks and vehicles delivering or selling merchandise; street vendors.
§ 15-52. Sale of automobiles as separate business.
§ 15-53. Fire extinguisher service company; state fire marshal's permit required.
§ 15-54. Mobile food units; county health department approval required.
§ 15-55. Trucks to display name of business.
§ 15-56. Unclassified occupations.
§ 15-57. Amount of tax to be paid.
§ 15-58. Annexed properties.
§§ 15-59—15-75. Reserved.