Article II. CERTIFICATE OF USE AND LOCAL BUSINESS TAX RECEIPT  


§ 12-16. Application.
§ 12-16.1. Reserved.
§ 12-17. Expiration date; half-year certificates of use and local business tax receipts.
§ 12-18. Transfer of certificate of use and local business tax receipts.
§ 12-19. Definitions.
§ 12-20. Requirements when local business tax depends upon amount of capital, value of stock, number of employees.
§ 12-21. Reserved.
§ 12-22. Posting of certificate of use.
§ 12-23. Obligation to obtain certificate of use and local business tax receipt.
§ 12-24. Separate local business tax receipt required for each business.
§ 12-25. Rebates of local business taxes.
§ 12-26. Merchants to pay merchants' tax unless specifically classified.
§ 12-27. Issuance of certificate of use and local business tax receipt upon payment of delinquent fees and compliance of violation.
§ 12-28. Reserved.
§ 12-29. Payment of local business tax not to authorize commission of offense.
§ 12-30. Conduct of business in violation of zoning regulations and the building code prohibited.
§ 12-31. Disposition of funds.
§ 12-32. Making false affidavits to procure certificate of use or local business tax receipt prohibited.
§ 12-33. Due dates; penalties for delinquent payment.
§ 12-34. Business tax for vehicles, machines, etc.; affixing local business tax receipt.
§ 12-35. Exemptions for persons with disabilities, widows or widowers with minor dependents, and the aged.
§ 12-36. Reserved.
§ 12-37. Duties of officers of corporations.
§ 12-38. Reserved.
§ 12-39. Reserved.
§ 12-40. Reserved.
§ 12-41. Private detective—Application for local business tax receipt.
§ 12-42. Same—Registration of unlicensed detectives operating in city.
§ 12-43. Reserved.
§ 12-44. Clairvoyance, fortune-telling, etc.—Investigation of application.
§ 12-45. Same—Revocation of certificate of use.
§ 12-46. Trucks and vehicles selling merchandise on the streets; classification.
§ 12-47. Trucks to display name of business.
§ 12-48. Authority to stop trucks for inspection.
§ 12-49. Certificate of use and local business tax receipt subject to article.
§ 12-50. Failure to pay business tax and/or other applicable fees.
§ 12-51. Bankruptcy and closing-out sales.
§ 12-52. Reserved.
§ 12-52.1. Reserved.
§ 12-53. Local business taxes.
§ 12-54. Exemptions for utilities paying franchise fee.
§ 12-55. Fundraising events.
§ 12-56. Additional tax on certain insurance carriers.
§ 12-57. Business development fee.
§ 12-58. Changes in terminology relative to Local Business Tax Act (formerly Occupational License Tax Act).
Secs. 12-59, 12-60. - Reserved.