| § 35-153. Imposition of tax. |
| § 35-154. General definitions. |
| § 35-155. Payment of tax. |
| § 35-156. New business; license required before commencing. |
| § 35-157. Change of ownership or lessee. |
| § 35-158. Separate license required for each location, based on primary class of business. |
| § 35-159. Class of business. |
| § 35-160. Period used where gross receipts are the measure of the license. |
| § 35-161. Taxpayers required to keep records; confidentiality. |
| § 35-162. Application of licenses. |
| § 35-163. Failure to pay tax; judgment prohibiting further pursuit of business. |
| § 35-164. Collector authorized to make rules and regulations. |
| § 35-165. Records to be kept by collector. |
| § 35-166. Cost of collection. |
| § 35-167. Disposition of collections. |
| § 35-168. Procedure to collect delinquent taxes; pleading and practice; effect of collector's affidavit; burden of proof. |
| § 35-169. Objection to tax; payment; refunds; legal actions; construction. |
| § 35-170. Attorneys to aid collector; commission; duties and procedure. |
| § 35-171. Interest on unpaid taxes. |
| § 35-172. Penalty for failure to make timely return. |
| § 35-173. Tax obligation to constitute a lien, privilege and mortgage. |
| § 35-174. Retail dealers in merchandise, services and rentals. |
| § 35-174.1. Gasoline service stations. |
| § 35-175. Wholesale dealers in merchandise, service and rentals; retail dealers to institutional consumers; shipbuilders; and contractors. |
| § 35-176. Business of lending or of dealing of notes secured by chattel mortgages or other liens. |
| § 35-177. Brokerage and commission agents. |
| § 35-178. Public utilities. |
| § 35-179. Businesses where licenses are based on flat fees. |
| § 35-180. Exemptions. |
| § 35-181. Deductions. |
| § 35-182. Special provisions. |
| § 35-183. Use of revenues. |
| § 35-184. Effective date. |
| § 35-185. Severability. |
| §§ 35-186—35-199. Reserved. |