Article 12 - BUSINESS REGISTRATION TAX
- Section 11-12-1 - Short title
- Section 11-12-2 - Definitions
- Section 11-12-3 - Business registration certificate required; tax levied; exemption from registration; exemption from tax; penalty
- Section 11-12-3a - Repealed
- Section 11-12-4 - Application for business registration certificate; issuance of business certificate; effect of business registration certificate; municipal license taxes
- Section 11-12-4a - Sellers of cigarettes, tobacco products or cigarette wrappers required to be licensed; business registration certificate is license; criminal penalties
- Section 11-12-5 - Time for which registration certificate granted; power of Tax Commissioner to suspend, revoke or cancel certificate; certificate to be permanent until cessation of business for which certificates are granted or revocation, suspension or cancellation by the Tax Commissioner; penalty for involuntary loss of license due to failure to pay required fees and taxes relating to business
- Section 11-12-5a - Prohibition on certificate being obtained by person connected to illegal activities involving scrap metal
- Section 11-12-6 - Business certificate a personal privilege not assignable; change of name, location, ownership, etc
- Section 11-12-6a - Repealed
- Section 11-12-6b - Repealed
- Section 11-12-7 - Display of registration certificate; injunction; public information, reciprocal exchange of information
- Section 11-12-8 - Repealed
- Section 11-12-9 - Penalties
- Section 11-12-10 - Collection of back taxes; notice of discontinuance of business
- Section 11-12-11 - Repealed
- Section 11-12-12 - Repealed
- Section 11-12-13 - Repealed
- Section 11-12-14 - Hearing; appeal
- Section 11-12-15 - Enforcement
- Section 11-12-16 - Disposition of money collected
- Section 11-12-17 - Severability of provisions
- Section 11-12-18 - General procedure and administration
- Section 11-12-19 - Contractors
- Section 11-12-20 - Registration of transient vendors
- Section 11-12-21 - Bond of transient vendors
- Section 11-12-22 - Notification to department
- Section 11-12-23 - Revocation of certificate of transient merchant
- Section 11-12-24 - Seizure of property of transient vendor
- Section 11-12-25 - Severability
- Section 11-12-26 - Interpretation of preceding sections
- Section 11-12-27 - Repealed
- Section 11-12-28 - Repealed
- Section 11-12-29 - Repealed
- Section 11-12-30 - Repealed
- Section 11-12-31 - Repealed
- Section 11-12-32 - Repealed
- Section 11-12-33 - Repealed
- Section 11-12-34 - Repealed
- Section 11-12-35 - Repealed
- Section 11-12-36 - Repealed
- Section 11-12-37 - Repealed
- Section 11-12-38 - Repealed
- Section 11-12-39 - Repealed
- Section 11-12-40 - Repealed
- Section 11-12-41 - Repealed
- Section 11-12-42 - Repealed
- Section 11-12-43 - Repealed
- Section 11-12-44 - Repealed
- Section 11-12-45 - Repealed
- Section 11-12-46 - Repealed
- Section 11-12-47 - Repealed
- Section 11-12-48 - Repealed
- Section 11-12-49 - Repealed
- Section 11-12-50 - Repealed
- Section 11-12-51 - Repealed
- Section 11-12-52 - Repealed
- Section 11-12-53 - Repealed
- Section 11-12-54 - Repealed
- Section 11-12-55 - Repealed
- Section 11-12-56 - Repealed
- Section 11-12-57 - Repealed
- Section 11-12-58 - Repealed
- Section 11-12-59 - Repealed
- Section 11-12-60 - Repealed
- Section 11-12-61 - Repealed
- Section 11-12-62 - Repealed
- Section 11-12-63 - Repealed
- Section 11-12-64 - Repealed
- Section 11-12-65 - Repealed
- Section 11-12-66 - Repealed
- Section 11-12-67 - Repealed
- Section 11-12-68 - Repealed
- Section 11-12-69 - Repealed
- Section 11-12-70 - Repealed
- Section 11-12-71 - Repealed
- Section 11-12-72 - Repealed
- Section 11-12-73 - Repealed
- Section 11-12-74 - Repealed
- Section 11-12-75 - Tax on corporations holding more than ten thousand acres of land
- Section 11-12-76 - Repealed
- Section 11-12-77 - Repealed
- Section 11-12-78 - Repealed
- Section 11-12-79 - Repealed
- Section 11-12-80 - Repealed
- Section 11-12-80a - Repealed
- Section 11-12-81 - Repealed
- Section 11-12-82 - Repealed
- Section 11-12-83 - Repealed
- Section 11-12-84 - Repealed
- Section 11-12-85 - Investigation of corporations' delinquencies
- Section 11-12-86 - Sparkler and novelty registration fee
- Section 11-12-87 - Repealed
- Section 11-12-88 - Repealed
- Section 11-12-89 - Repealed
- Section 11-12-90 - Repealed
- Section 11-12-91 - Repealed