| § 82-141. Definitions. |
| § 82-142. Application for business tax receipt. |
| § 82-143. Dates due and delinquent; penalties. |
| § 82-144. Business tax receipt required. |
| § 82-145. Business tax levied; one-year basis. |
| § 82-146. Duration and proration of business tax; issuance of receipts. |
| § 82-147. How business tax construed as to professions. |
| § 82-148. Affidavits as to amount of inventory at cost, number of rooms, etc., required in certain cases. |
| § 82-149. Transfer of receipt; fee; limitations; investigation. |
| § 82-150. Receipt not to protect persons from doing business not covered therein; receipt obtained by false statements void ab initio. |
| § 82-151. Evidence of engaging in business. |
| § 82-152. Agents responsible for obtaining receipt. |
| § 82-153. Each location to have separate receipt. |
| § 82-154. Tax for wholesale and retail merchants. |
| § 82-155. Exemptions. |
| § 82-156. Person engaged in business when open. |
| § 82-157. Duties of business tax official. |
| § 82-158. Duties of business tax inspector. |
| § 82-159. Duplicate receipt procedure. |
| § 82-160. Display of receipts on premises. |
| § 82-161. Compliance with other laws and ordinances prerequisite to issuance of receipt. |
| § 82-162. Business conducted in violation. |
| § 82-163. Business tax classifications and rate schedule. |
| §§ 82-164—82-190. Reserved. |