Article I. IN GENERAL |
§ 16-1. Assessments by county. |
§§ 16-2--16-15. [RESERVED] |
Article II. OCCUPATIONAL LICENSES* |
§ 16-16. Definitions. |
§ 16-17. Occupational license application required. |
§ 16-18. Occupational license tax payment required. |
§ 16-19. Apportionment. |
§ 16-20. Employers to withhold. |
§ 16-21. Returns required. |
§ 16-22. Extensions. |
§ 16-23. Refunds. |
§ 16-24. Federal/state audit provisions. |
§ 16-25. Administrative provisions. |
§ 16-26. Information to remain confidential. |
§ 16-27. Penalties. |
§ 16-28. Use of occupational license tax. |
§ 16-29. Payment of estimated tax quarterly. |
§§ 16-30--16-50. [RESERVED] |
Article III. LICENSE TAX ON INSURANCE COMPANIES* |
§ 16-51. Levy. |
§ 16-52. Due date; interest. |
§ 16-53. Breakdown of collections by category. |
§§ 16-54--16.65. [RESERVED] |
Article IV. TRANSIENT TAX** |
§ 16-66. Levy. |
§ 16-67. Collection by businesses. |
§ 16-68. Due date; return. |
§ 16-69. Penalty for late payment. |
§ 16-70. Bonding of officers handling funds; itemized quarterly reports. |
§ 16-71. Depository. |
§ 16-72. Issuance of bonds; use of funds; fiscal year. |
§ 16-73. Promotion of tourist attractions. |
§§ 16-74-16-85. [RESERVED] |
Article V. [RESERVED] |
Article VI. FINANCIAL INSTITUTION FRANCHISE AND LOCAL DEPOSIT TAX |
§ 16-91. Imposition of tax. |
§ 16-92. Tax due. |
§ 16-93. Lien imposed. |
§ 16-94. Use of tax. |
§ 16-95. Penalty. |