Division 1. General Provisions.

§ 11-51-90. Municipal business licenses; branch offices; application.

§ 11-51-90.1. Definitions.

§ 11-51-90.2. Purchase of business license; classification of taxpayers; vehicle decals; determination of gross receipts; construction with other provisions.

§ 11-51-90.3. Limitation on imposition of business license tax on rental of residential real estate.

§ 11-51-91. Licenses for business, etc., conducted outside corporate limits of municipality.

§ 11-51-92. Licenses based on a flat rate, taken out after July 1; transfer of licenses.

§ 11-51-93. Violations; penalties.

§ 11-51-94. License designates place of business, etc., and authorizes conduct thereof only at place designated; change of place of business, etc.; uniformity of license tax; classification, etc., of licenses in certain cities.

§ 11-51-95. Taxpayer to be licensed for each applicable line of business.

§ 11-51-96. Lien for license taxes.

§ 11-51-97. Licensing, etc., of sales at auctions, in public places or on streets of merchandise, medicines, etc.

§ 11-51-98. License tax on vending and weighing machines - Authorized generally.

§ 11-51-100. Regulation and control of vending machines on which music is played.

§ 11-51-101. Licensing, etc., of carts, wagons, carriages, etc.

§ 11-51-102. Licensing, etc., of theatres, parks, shooting galleries, etc.; closing of houses of amusement or places for sale of firearms, etc.

§ 11-51-103. Revocation of licenses of houses of public entertainment or places where firearms, etc., kept for sale.

§ 11-51-104. Licensing and taxation, etc., of amusements, athletic games, and use of public parks, etc.

§ 11-51-105. Municipalities not to charge farmers for sale, etc., of farm products.

Division 2. Schedules.

§ 11-51-120. Insurance companies - Fire and marine insurance companies.

§ 11-51-121. Insurance companies - Insurance companies other than fire and marine insurance companies.

§ 11-51-122. Insurance companies - Provision of statement of gross premiums, etc., and payment of license tax; effect of failure to file statement or pay tax.

§ 11-51-123. Insurance companies - Company may engage in business in municipality upon payment or tender of tax; agents not to be subject to further privilege or occupational taxes.

§ 11-51-124. Railroads.

§ 11-51-125. Railway sleeping car companies, etc.

§ 11-51-126. Express companies.

§ 11-51-127. Telegraph companies.

§ 11-51-128. Telephone companies.

§ 11-51-129. Street railroads, electric, gas, and waterworks companies, etc.

§ 11-51-130. Banks.

§ 11-51-131. Savings and loan associations.

§ 11-51-132. License requirement or tax on certain real estate companies prohibited.

Division 3. Cumulative Remedies for Collection of License Taxes by Municipalities.

§ 11-51-150. Petition for injunction against taxpayer upon delinquency for payment of license or excise tax.

§ 11-51-151. Notice and hearings; granting of injunctive relief.

§ 11-51-152. Accounting as to tax due and entry of judgment.

§ 11-51-153. Dissolution of injunction; reinstatement of injunction.

§ 11-51-154. Bond to dissolve temporary injunctive relief - Execution; security; exception.

§ 11-51-155. Bond to dissolve temporary injunctive relief - Security against final judgment and costs.

§ 11-51-156. Bond to dissolve temporary injunctive relief - Forfeiture of bond and issuance of execution thereon.

§ 11-51-157. Appeal from judgment of circuit court.

§ 11-51-158. Effect of pending action upon institution of subsequent action for taxes becoming due after institution of prior action.

§ 11-51-159. Enforcement of lien not to constitute waiver of rights as to respondent's bond.

§ 11-51-160. Equitable attachment.

§ 11-51-161. Provisions of division cumulative.

Division 4. Collection of Certain Municipal License Taxes by State Department of Revenue.

§ 11-51-180. Prerequisites for collection by Department of Revenue; exceptions; applicability.

§ 11-51-181. Time of collection; inspection of reports by municipal governing body.

§ 11-51-182. Preparation and distribution of reports, etc., necessary for collection of taxes; authority and duties of department generally.

§ 11-51-183. Certification and disposition of taxes collected; charge for collections; redistribution of over-charges; warrant.

§ 11-51-184. Employment of special counsel.

§ 11-51-185. Request for department to collect municipal taxes; effective date; when department to perform duties under division.

Division 5. Rights and Responsibilities of Municipal Taxpayers.

§ 11-51-186. Taxpayer rights; responsibilities of municipality; abatement of penalty.

§ 11-51-187. Examination.

§ 11-51-188. Due dates for licenses; discounts.

§ 11-51-189. Abatements authorized.

§ 11-51-190. Recordkeeping.

§ 11-51-191. Determination of amounts due; preliminary and final assessments; review; appeal; refund for overpayment.

§ 11-51-192. Assessment for interest for delinquency.

§ 11-51-193. List of state licensing boards; confirmation of taxpayer status prior to issuance of license; categorization of licenses.

§ 11-51-194. Delivery license.

§ 11-51-195. Applicability of Municipal Business License Reform Act of 2006.

§ 11-51-196. Disclosure of license information.