3.1 — BUSINESS REGISTRATION AND TAX

§ 3.1.101. Business registration and tax certificate.¶

§ 3.1.102. Definitions.¶

§ 3.1.103. Separate tax certificates for separate places of business.¶

§ 3.1.104. Registration fees do not permit businesses otherwise prohibited.¶

§ 3.1.105. Contents of tax certificates.¶

§ 3.1.106. Annual registration and tax certificate.¶

§ 3.1.107. Statements for renewal of registration and tax certificate fees.¶

§ 3.1.108. Issuance of first tax certificate.¶

§ 3.1.109. Declarations: Additional statements by applicants for first and renewal…¶

§ 3.1.110. Declarations nonconclusive.¶

§ 3.1.110.1. Audits.¶

§ 3.1.111. Declarations: Documents confidential.¶

§ 3.1.112. Transfers of registration and tax certificate: Procedure.¶

§ 3.1.113. Tax certificates to be conspicuously posted: Exception.¶

§ 3.1.114. Lost tax certificates.¶

§ 3.1.115. Registration and tax certificate fees: Due dates.¶

§ 3.1.116. Penalties for nonpayment of annual registration and tax certificate fees.¶

§ 3.1.117. Penalties for nonpayment of annual registration and tax certificate fees:…¶

§ 3.1.118. Registration and tax certificate fees debt to the City.¶

§ 3.1.119. Convictions for violations not waivers of registration and tax certificate…¶

§ 3.1.120. Inspectors: Powers and duties.¶

§ 3.1.121. Refunds of fees, penalties, or interest paid more than once or erroneously…¶

§ 3.1.122. Savings clause.¶

§ 3.1.123. Apportionment.¶

§ 3.1.124. Examinations of books, records, and witnesses: Information confidential:…¶

§ 3.1.125. Exemptions for infirmities, misfortunes, and poverty.¶

§ 3.1.126. Exemptions for honorably discharged or honorably relieved veterans.¶

§ 3.1.126.1. Exemptions for honorably discharged or honorably relieved veteran business…¶

§ 3.1.126.2. Exemptions for active duty or reservist military personnel business owners.¶

§ 3.1.127. Exemptions for nonprofit corporations and associations.¶

§ 3.1.128. Exemptions for warehousing.¶

§ 3.1.129. Exemptions: Interstate shipments.¶

§ 3.1.130. Tax certificate privileges limited.¶

§ 3.1.131. Business registration and tax certificate classifications.¶

§ 3.1.132. Suspension of former provisions.¶

§ 3.1.133. Business registration fee rebate.¶

§ 3.1.201. Fees: Enumerated: Annual adjustments.¶

§ 3.1.202. Bad debts.¶

§ 3.1.203. Amusements, entertainment, and recreation.¶

§ 3.1.204. Automotive dealers.¶

§ 3.1.205. Food stores.¶

§ 3.1.206. Business and personal services.¶

§ 3.1.207. Construction and contractors.¶

§ 3.1.208. Manufacturing and processing.¶

§ 3.1.209. Professional services.¶

§ 3.1.210. Retail: General merchandise.¶

§ 3.1.211. Retail: Durable merchandise.¶

§ 3.1.212. Property rentals and sales.¶

§ 3.1.213. Wholesale businesses.¶

§ 3.1.214. Transportation and trucking.¶

§ 3.1.215. Administrative headquarters.¶

§ 3.1.216. Catchall.¶

§ 3.1.217. Suspension of former provisions.¶

§ 3.1.301. Authority.¶

§ 3.1.302. District established.¶

§ 3.1.303. Businesses subject to tax.¶

§ 3.1.304. Additional rate.¶

§ 3.1.305. Use of revenue.¶