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.