Hammond |
Code of Ordinances |
Chapter 19. LICENSES, PERMITS AND MISCELLANEOUS BUSINESS REGULATIONS |
Article V. OCCUPATIONAL LICENSE TAX |
§ 19-61. Occupational license tax levied. |
§ 19-62. Adoption of state laws. |
§ 19-63. Definitions. |
§ 19-64. Payment of tax. |
§ 19-65. New business; license required before commencing. |
§ 19-66. Change of ownership of lessee. |
§ 19-67. Separate license required for each location, based on primary class of business. |
§ 19-68. Class of business. |
§ 19-69. Period used where gross receipts is the measure of the license. |
§ 19-70. Taxpayer required to keep records; confidentiality. |
§ 19-71. Application for licenses. |
§ 19-72. Failure to pay tax; judgement prohibiting further pursuit of business. |
§ 19-73. Collector authorized to make rules and regulations. |
§ 19-74. Records to be kept by collector. |
§ 19-75. Retail dealers in merchandise, services and rentals. |
§ 19-76. Wholesale dealers in merchandise, services, and rentals; retail dealers to institutional consumers; shipbuilders and contractors. |
§ 19-77. Business of lending or of dealing in notes secured by chattel mortgages or other liens. |
§ 19-78. Brokerage and commission agents. |
§ 19-79. Public utilities. |
§ 19-80. Businesses where licenses are based on flat fees. |
§ 19-81. Exemptions. |
§ 19-82. Deductions. |
§ 19-83. Licenses for garage sales. |
§ 19-84. Special provisions. |
§ 19-85. Effective date. |
§ 19-86. Repealer. |
§ 19-87. Severability. |
§§ 19-88—19-99. Reserved. |