Chapter 364 - License Taxes
- AFFIDAVIT OF APPLICANT FOR LICENSE TO SELL RETAILMERCHANDISE
- COUNTY BUSINESS LICENSES
- 364.010 - Administration by sheriff or county license department.
- 364.020 - Deposit of fees in county general fund by sheriff.
- 364.030 - County auditor to cause licenses to be printed; delivery to county treasurer for signature.
- 364.040 - Delivery of licenses to sheriff; cancellation of unsold licenses; statement of settlements made by sheriff.
- 364.050 - Sheriff to pay money collected to county treasurer; liability of sheriff for money uncollected.
- 364.060 - Disposition of license money.
- 364.080 - Unlawful for sheriff or employee of county license department to issue other licenses.
- 364.090 - Unlawful issuance, possession or circulation of business license; penalty.
- 364.100 - Unlawful to collect money without delivering license or to insert name of more than one person or firm in license; exception.
- EXEMPTIONS AND PENALTIES
- TAXES AND FEES MEASURED BY INCOME OR REVENUE OF PRIVATEENTERPRISE
- 364.200 - Statement required in ordinance imposing or increasing tax or fee; contents of agenda proposing ordinance; notice of proposal to change another tax or fee to tax or fee measured by income or
- 364.210 - Exclusion of certain gross revenue; recordkeeping; limitation on period covered by audit; procedure for review of audit.
- 364.220 - Audits: Rights of and notices to proprietor of enterprise.
- TAXES ON RENTAL OF TRANSIENT LODGING