§ 8A-224. Local business tax imposed.

§ 8A-224.1. Doing business without local business tax receipt.

§ 8A-224.2. Partial exemption in enterprise zones.

§ 8A-224.3. Reserved.

§ 8A-224.4. Future review of certain tax rates.

§ 8A-225. Definitions.

§ 8A-226. Disposition of taxes collected.

§ 8A-227. Term of local business taxes and transfer.

§ 8A-227.1. When local business tax payable; date due and delinquent; penalties; revocation and refusal to renew.

§ 8A-227.2. Two-year limit for charging additional fees, charges, penalties; collection after certain payments, etc., limitations; refunds.

§ 8A-227.3. Issuance of local business tax receipt; application.

§ 8A-227.4. Home-based business tax receipt.

§ 8A-227.5. Display of local business tax receipt.

§ 8A-227.6. Method of collection of delinquent local business taxes.

§ 8A-228. Cumulative effect of article.

§ 8A-229. Lottery and gambling not authorized.

§ 8A-229.1. Pari-mutuel wagering.

§ 8A-229.2. Reserved.

§ 8A-230. Exemption allowed: Certain disabled persons, the aged, widows and widowers with minor dependents.

§ 8A-230.1. Exemptions allowed disabled veterans of any war, or their unremarried widows or widowers.

§ 8A-230.2. Farm, aquacultural, grove, horticultural, floricultural, tropical piscicultural and tropical fish farm products; certain exemptions.

§ 8A-230.3. Religious tenants; exemption.

§ 8A-230.4. Charitable, etc., organizations; occasional sales, fund raising; exemption.

§ 8A-230.5. School activities; certain exemption.

§ 8A-230.6. Film industry; partial exemption.

§ 8A-230.7. Exemption for nonresident persons regulated by Department of Business and Professional Regulation.

§ 8A-230.8. Exemption for broker associates and sales associates.

§ 8A-230.9. Exemptions, general.

§ 8A-231. Advertising space renters.

§ 8A-231.1. Amusement facilities/devices (non-coin).

§ 8A-232. Hotels, apartments, motels, etc., as defined in Chapter 509.

§ 8A-232.1. Commercial, industrial or office space.

§ 8A-233. Cemeteries, crematories, etc.

§ 8A-233.1. Carnivals & circuses, traveling shows, etc.

§ 8A-233.2. Eating establishments.

§ 8A-234. Catering business.

§ 8A-234.1. Contracting.

§ 8A-234.2. Dancing or entertainment, etc.

§ 8A-235. Electric power plants, gas plants, and community television antenna companies.

§ 8A-236. Fortunetellers, clairvoyants, etc.; local business tax; exemptions.

§ 8A-236.1. Fortunetellers, clairvoyants, etc., County permit required; penalty.

§ 8A-236.2. Reserved.

§ 8A-236.3. Mobile home setup operations.

§ 8A-236.4. Title insurance, abstract companies, etc.

§ 8A-237. Junk dealers; local business tax requirements.

§ 8A-237.1. Traveling junk dealers.

§ 8A-237.2. Liquefied petroleum gas; distributors, installers, and manufacturers.

§ 8A-238. Manufacturing, recycling, processing, etc.

§ 8A-238.1. Unclassified businesses not otherwise provided for.

§ 8A-238.2. Administrative office, operation center.

§ 8A-239. Movies, playhouses, stadiums, auditoriums, etc.

§ 8A-240. Pawnbrokers.

§ 8A-240.1. Pawnbrokers; reports to Sheriff; penalty.

§ 8A-240.2. Permanent exhibits; admission facilities, etc.

§ 8A-241. Professions, professional associations.

§ 8A-241.1. Service business/multiple service business.

§ 8A-241.2. Passenger transportation service.

§ 8A-242. Retail sales.

§ 8A-242.1. Educational training institutions.

§ 8A-242.2. Non-vocal communications, etc.

§ 8A-243. Local exchange telecommunication company.

§ 8A-243.1. Communication business.

§ 8A-243.2. Dealer in intangible personal property.

§ 8A-243.3. Banks, savings & trust companies, etc.

§ 8A-244. Dealer in tangible personal property; and exemption of motor vehicles.

§ 8A-245. Vending, service and amusement machines.

§ 8A-246. Water companies and sewage disposal companies.

§ 8A-247. Local business taxes against railroads.

§ 8A-247.1. Schedule of taxes.

§§ 8A-248—8A-250. Reserved.