§ 8A-171. Local business taxes imposed.

§ 8A-171.1. Reserved.

§ 8A-171.2. Additional tax on local business tax receipts imposed; disposition of proceeds; report; applicability.

§ 8A-172. Doing business without local business tax receipt.

§ 8A-172.1. Partial exemption in enterprise zones.

§ 8A-172.2. Reserved.

§ 8A-172.3. Future review of local business tax rates.

§ 8A-173. Definitions.

§ 8A-174. Disposition of taxes collected.

§ 8A-175. Term of local business tax receipt taxes and transfer.

§ 8A-175.1. Revocation and refusal to renew.

§ 8A-176. When local business tax payable; date due and delinquent; penalties.

§ 8A-177. Two-year limit for charging additional fees, charges, penalties; collection after certain payments, etc., limitations; refunds.

§ 8A-178. Issuance of local business tax receipt; application.

§ 8A-178.1. Home-based business tax receipt.

§ 8A-179. Display of local business tax receipt.

§ 8A-180. Reserved.

§ 8A-181. Method of collection of delinquent local business taxes.

§ 8A-182. Cumulative effect of article.

§ 8A-183. Lottery and gambling not authorized.

§ 8A-183.1. Pari-mutuel wagering.

§ 8A-183.2. Reserved.

§ 8A-184. Exemption allowed: Certain disabled person, the aged, widows and widowers with minor dependents.

§ 8A-185. Exemptions allowed: Disabled veterans of any war, or their unremarried widows or widowers.

§ 8A-186. Farm, aquacultural, grove, horticultural, floricultural, tropical piscicultural and tropical fish farm products; certain exemptions.

§ 8A-187. Religious tenets; exemption.

§ 8A-188. Charitable, etc., organizations; occasional sales, fund raising; exemption.

§ 8A-189. School activities; certain exemption.

§ 8A-189.1. Film industry; partial exemption.

§ 8A-189.2. Exemption for nonresident persons regulated by Department of Business and Professional Regulation.

§ 8A-189.3. Exemption for broker associates and sales associates.

§ 8A-189.4. Exemptions, general.

§ 8A-190. Advertising space renters.

§ 8A-191. Amusement facilities/devices (non-coin).

§ 8A-192. Hotels, apartments, motels, etc., as defined in Chapter 509.

§ 8A-192.1. Commercial, industrial or office space.

§ 8A-193. Cemeteries, crematories, etc.

§ 8A-194. Carnivals & Circuses, traveling shows, etc.

§ 8A-195. Eating establishments.

§ 8A-195.1. Catering business.

§ 8A-196. Contracting.

§ 8A-197. Dancing or entertainment, etc.

§ 8A-198. Electric power plants, gas plants and community television antenna companies.

§ 8A-199. Fortunetellers, clairvoyants, etc.; local business tax; exemptions.

§ 8A-200. Fortunetellers, clairvoyants, etc., County permit required; penalty.

§ 8A-201. Reserved.

§ 8A-201.1. Mobile home setup operations.

§ 8A-202. Title insurance, abstract companies, etc.

§ 8A-203. Junk dealers; local business tax receipt requirements.

§ 8A-204. Traveling junk dealers.

§ 8A-205. Liquefied petroleum gas; distributors; installers, and manufacturers.

§ 8A-206. Manufacturing, recycling, processing, etc.

§ 8A-207. Unclassified businesses not otherwise provided for.

§ 8A-207.1. Administrative office, operation center.

§ 8A-208. Movies, playhouses, stadiums, auditoriums, etc.

§ 8A-209. Pawnbrokers.

§ 8A-210. Pawnbrokers; reports to Director; penalty.

§ 8A-211. Permanent exhibits, admission facilities, etc.

§ 8A-212. Professions, professional associations.

§ 8A-212.1. Reserved.

§ 8A-213. Service business/multiple service business.

§ 8A-213.1. Passenger transportation services.

§ 8A-214. Retail sales.

§ 8A-215. Educational, training institutions

§ 8A-216. Non-vocal communications, etc.

§ 8A-217. Local exchange telecommunication company.

§ 8A-217.1. Communication business.

§ 8A-218. Dealer in intangible personal property.

§ 8A-219. Bank, Savings & trust companies, etc.

§ 8A-220. Dealer in tangible personal property; and exemption of motor vehicles.

§ 8A-221. Vending, service & amusement machines.

§ 8A-222. Water companies and sewage disposal companies.

§ 8A-223. Local business taxes against railroads.

§ 8A-223.1. Schedule of taxes.