Division 1. GENERALLY  


§ 26-867. Overriding conflicting ordinances.
§ 26-868. Levy and collection generally.
§ 26-869. License requirement.
§ 26-870. Situs of gross receipts.
§ 26-871. Established.
§ 26-872. Definitions.
§ 26-873. Exemptions.
§ 26-874. Business License Incentive Program for qualifying businesses.
§ 26-875. Permits required for certain licenses.
§ 26-876. Certificate of occupancy or of zoning compliance to engage in business or occupation in building, structure or upon premises.
§ 26-877. License tax year.
§ 26-878. Refund of prepaid taxes for business ceasing to do business in City.
§ 26-879. Use of decals before beginning of license tax year.
§ 26-880. Beginners.
§ 26-881. Designation of place of business in license.
§ 26-882. Persons engaged in more than one trade, business, occupation or profession.
§ 26-883. Specific exclusions and deductions from gross receipts.
§ 26-884. Procedure for change in address of business.
§ 26-885. License tins or tags—Issuance; display.
§ 26-886. Same—Fee for replacement when lost, etc.
§ 26-887. Same—Loaning, renting, selling, assigning or transferring.
§ 26-888. Same—Accounting for by City officers.
§ 26-889. Refund of unused portion of fees paid for decals.
§ 26-890. Recordkeeping and audits.
§ 26-891. Time of assessment and payment; penalties and interest; rates of interest.
§ 26-892. Reserved.
§ 26-893. Penalties not applicable to motor vehicles or wagons.
§ 26-894. Closing of business not to prevent payment of tax for full year.
§ 26-895. Liability for additional interest not to extend time for payment.
§ 26-896. Penalty for failure to obtain license.
§ 26-897. Penalty for violations other than failure to pay tax or obtain license.
§ 26-898. Procedure for incorrect returns.
§ 26-899. Estimate of taxes upon failure to file returns.
§ 26-900. Assessment of additional license taxes.
§ 26-901. Omitted assessments.
§ 26-902. Reserved.
§ 26-903. Powers and duties of Director or designee.
§ 26-904. Payment by mail.
§ 26-905. Limitations, extensions, appeals and rulings.
§§ 26-906—26-928. Reserved.