| § 23-1. Adoption of state law and guidelines. |
| § 23-2. Overriding conflicting ordinances. |
| § 23-3. Definitions. |
| § 23-4. Levy and purpose of taxes and fees. |
| § 23-5. License requirement; exemptions. |
| § 23-6. General requirement, violation. |
| § 23-7. Situs of gross receipts. |
| § 23-8. Limitations and extensions. |
| § 23-8.1. Administrative appeals and rulings to commissioner of the revenue or other assessing official. |
| § 23-8.2. Administrative appeal to the tax commissioner. |
| § 23-8.3. Judicial review of determination of tax commissioner. |
| § 23-8.4. Rulings. |
| § 23-9. Record keeping and examinations. |
| § 23-10. Exclusions and deductions from total gross receipts. |
| § 23-11. General penalties for failing to file a return. |
| § 23-12. General duties of commissioner. |
| § 23-13. Propounding interrogatories to applicant. |
| § 23-14. False statements in application, affidavit or return. |
| § 23-15. Estimates to determine tax for beginners, etc. |
| § 23-16. Assessment of tax and issuance of license generally. |
| § 23-17. Certificates prerequisite to issuance or validity. |
| § 23-18. Assessment of additional tax. |
| § 23-19. Proration required when person, firm or corporation permanently ceases to engage in business, trade, profession or calling. |
| § 23-20. Display of license. |
| § 23-21. Examination and audit of licensee's records. |
| § 23-22. Authority of commissioner to require information concerning subcontracts. |
| § 23-23. Reduction of license tax. |
| §§ 23-24—23-32. Reserved. |