BPOL Section


Section 4-7.2-1
Definitions and Requirements

Section 4-7.2-2
Persons Subject to Business Licensing

Section 4-7.2-3
Application for License; Renewal of License; Requirements

Section 4-7.2-4
Separate License Required for Each Place of Business or Office; Exception

Section 4-7.2-5
Computation of Annual License Taxes: Beginning Business; Renewal of Licenses

Section 4-7.2-6
Situs of Gross Receipts; Apportionment; Agreements

Section 4-7.2-7
When License Taxes and Fees Payable

Section 4-7.2-8
Payment by Corporations and Partnership

Section 4-7.2.9
Levy of Penalties and Interest; Waiver of Penalties

Section 4-7.2-10
Collection of Assessments; Refunds

Section 4-7.2-11
Appeals on Assessments; Rulings

Section 4-7.2-12
Records and Reports Required

Section 4-7.2-13
Transfer of License

Section 4-7.2-14
License Required; Penalty for Failure to Comply with Article

Section 4-7.2-15
Effect on Other Licenses

Section 4-7.2-16 through 4-7.2-19 [Reserved]

Section 4-7.2-20
Amusements; License Tax Rate

Section 4-7.2-21
Builders, Developers; License Tax Rate

Section 4-7.2-22
Business Service Occupations; License Tax Rate

Section 4-7.2-23
Personal Service Occupations; License Tax Rate

Section 4-7.2-24
Contractors and Contracting; License Tax Rate

Section 4-7.2-25
Hotels and Motels; License Tax Rate

Section 4-7.2-26
Professions and Professional Services; License Tax Rate

Section 4-7.2-27
Renting by Owner of Houses, Apartments, Commercial Property or Industrial Facilities; Dwelling Unit Defined; License Tax Rate; Exception

Section 4-7.2-28
Repair Service Occupations; License Tax Rate

Section 4-7.2-29
Retail Merchants; License Tax Rate

Section 4-7.2-30
Wholesale Merchants; License Tax Rate

Section 4-7.2-31
Money Lenders; License Tax Rate

Section 4-7.2-32
Telephone Companies; License Tax Rate

Section 4-7.2-33
Heat, Light, Power and Gas Companies; License Tax Rate

Section 4-7.2-34
Real Estate Brokers; License Tax Rate

Section 4-7.2-35
Research and Development Business; License Tax Rate

Section 4-7.2-36
Consultants and Specialized Occupations; License Tax Rate

Section 4-20-3
Interest on Delinquent Taxes

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