Article III. OCCUPATION TAXES  


§ 62-66. Required for business dealings with the city.
§ 62-67. Definitions.
§ 62-68. Regulatory fee structure; occupation tax structure.
§ 62-69. Paying occupation tax on business with no location in state.
§ 62-70. Each line of business to be identified on business registration.
§ 62-71. Number of businesses considered operating in city.
§ 62-72. Professionals as classified in state law.
§ 62-73. Practitioners exclusively practicing for the government.
§ 62-74. Purpose and scope of tax.
§ 62-75. When tax due and payable; effect of transacting business when tax delinquent.
§ 62-76. Allocation of employees of business with multiple intrastate or interstate locations.
§ 62-77. Exemption on grounds that business operated for charitable purpose.
§ 62-78. Evidence of state registration required if applicable; state registration to be displayed.
§ 62-79. Evidence of qualification required if applicable.
§ 62-80. Liability of officers and agents; registration required; failure to obtain.
§ 62-81. When registration and tax due and payable; effect of transacting business when tax delinquent.
§ 62-82. Penalty for article violation.
§ 62-83. City manager; subpoena and arresting powers.
§ 62-84. Businesses not covered by this article.
§ 62-85. Occupation tax inapplicable where prohibited by law or provided for pursuant to other existing law.
§ 62-86. More than one place or line of business.
§ 62-87. Inspection of books and records.
§ 62-88. Amendment, repeal of article.
§ 62-89. Applications of provisions to prior ordinance.
§ 62-90. Enforcement.
§ 62-91. Article to remain in full force and effect until changed by council.
§ 62-92. Requirement of public hearing before tax increase.
§ 62-93. Reserved.
§ 62-94. Public benefits verification.
§§ 62-95—62-125. Reserved.