Chapter 1 — BUSINESS TAXES

Sec. 3-1.01. Definitions.¶

Sec. 3-1.02. Revenue measure.¶

Sec. 3-1.03. Effect on other laws.¶

Sec. 3-1.04. Business tax certificates and business tax payments required.¶

Sec. 3-1.05. Business tax certificates: Issuance: Appeals: Hearings.¶

Sec. 3-1.06. Unlawful businesses not authorized.¶

Sec. 3-1.07. Branch establishments.¶

Sec. 3-1.08. Evidence of doing business.¶

Sec. 3-1.09. Constitutional apportionment.¶

Sec. 3-1.10. Exemptions.¶

Sec. 3-1.11. Effect of other fees paid.¶

Sec. 3-1.12. Contents of business tax certificates.¶

Sec. 3-1.13. First business tax certificates: Applications.¶

Sec. 3-1.14. Renewal business tax certificates.¶

Sec. 3-1.15. Statements and records.¶

Sec. 3-1.16. Information confidential.¶

Sec. 3-1.17. Failure to file statements or corrected statements.¶

Sec. 3-1.18. Certificates of occupancy, fire inspections, health clearances, and zone…¶

Sec. 3-1.18.1. Suspension and revocation of right to engage in business.¶

Sec. 3-1.19. Additional powers of the Collector.¶

Sec. 3-1.20. Business tax certificates nontransferable: Change locations and ownership.¶

Sec. 3-1.21. Duplicate business tax certificates.¶

Sec. 3-1.22. Posting and keeping business tax certificates.¶

Sec. 3-1.23. Business taxes: How and when payable.¶

Sec. 3-1.24. Delinquent taxes: Penalties.¶

Sec. 3-1.25. Penalties for violations.¶

Sec. 3-1.26. Refunds of overpayments.¶

Sec. 3-1.27. Enforcement.¶

Sec. 3-1.28. Business taxes a debt.¶

Sec. 3-1.29. Remedies cumulative.¶

Sec. 3-1.30. Effect of provisions on past actions: Unexpired business tax certificates.¶

Sec. 3-1.31. Rules and regulations.¶

Sec. 3-1.32. Business taxes: Gross receipts.¶

Sec. 3-1.33. Classifications: Procedure for review.¶

Sec. 3-1.34. Classifications: Notices of action: Procedure for hearings.¶

Sec. 3-1.35. Business taxes: Flat rates.¶

Sec. 3-1.36. Severability.¶