§ 6-1. Definitions.

§ 6-2. License requirement.

§ 6-3. Exemptions from license taxes and fees.

§ 6-4. License fees.

§ 6-5. Tax and fee relief for qualified businesses located in an enterprise zone or subzone or technology zone.

§ 6-6. Situs of gross receipts.

§ 6-7. Certain permits or certificates required.

§ 6-8. Exclusions and deductions from gross receipts.

§ 6-9. Duty of license applicant to ascertain if location properly zoned and use permit issued.

§ 6-10. Expiration date of license.

§ 6-11. Designation of business location.

§ 6-12. Assignment and transfer.

§ 6-13. Change in licensee.

§ 6-14. Record-keeping and audits.

§ 6-15. Due dates and penalties.

§ 6-16. Appeals.

§ 6-17. Effect of closing business.

§ 6-18. Duty of commissioner of the revenue upon failure or refusal of taxpayer to file application.

§ 6-19. Assessment of additional or omitted tax and fees.

§ 6-20. Revocation of license.

§ 6-21. License inspector.

§ 6-22. Reserved.