§ 40-1. Issuance and form of licenses.

§ 40-1A. Definitions.

§ 40-2. Compliance with zoning regulations.

§ 40-3. Payment of personal property tax, merchant's tax and sewer connection charges prerequisite to issuance of license or permit.

§ 40-4. Issuance of license to association, partnership, corporation or limited liability company.

§ 40-5. Separate license required for each place of business.

§ 40-6. License fee when applicant engaged in more than one occupation at same address.

§ 40-7. Duration of licenses; proration of license fee.

§ 40-8. License fee for new businesses when fee based on gross receipts, gross business or gross commissions.

§ 40-9. Preliminary license fee for continuing businesses when fee based on gross receipts, gross business or gross commissions; temporary licenses.

§ 40-10. Underestimated anticipated annual gross receipts, gross business or gross commissions.

§ 40-11. Payment of license fee prerequisite to issuance of license.

§ 40-12. Failure to file return or pay tax when due—Penalties.

§ 40-13. Same—Date of applicability.

§ 40-14. Extension of time for payment of license tax.

§ 40-15. Receipt for payment of license fee; issuance of license.

§ 40-16. Refund of unused portion of annual license fee.

§ 40-17. Change of location of licensed business.

§ 40-18. Duplicate licenses.

§ 40-19. Report of moneys received by commissioner of revenue.

§ 40-20. Record of licenses issued.

§ 40-21. Display of licenses.

§ 40-22. Doing business without license; false statements in application for license.

§ 40-23. Application for license to include amount of gross receipts, gross business or gross commissions, or other factors upon which fee is based.

§ 40-24. Certified statement of gross business or commissions.

§ 40-25. Penalty for making false statement causing reduction in license fee.

Secs. 40-26, 40-27. - Reserved.

§ 40-28. Suspension or revocation of license generally; enforcement of license ordinances.

§ 40-29. Surrender of license when license nullified under state law.

§ 40-30. Claims for refund of the license fee.

§ 40-31. Compliance with gasoline pre-payment or pre-approval.

§ 40-32. Exemptions.

§ 40-33. Confidentiality.

§ 40-34. Interest on delinquent taxes.

§ 40-35. Assessment.

§ 40-36. Taxpayer conferences following assessment.

§ 40-37. Remedies cumulative.

§ 40-38. Payments applied.

§ 40-39. Collection of unpaid taxes.

§ 40-40. Limitations on assessment.

§ 40-41. Additional powers of commissioner.

§ 40-42. Severability.

§ 40-43. Uncollectible assessments.

§§ 40-44—40-60. Reserved.