CODE OF THE COUNTY OF YORK

Chapter 14

LICENSES^*

CONTENTS

ARTICLE I. BUSINESS LICENSE TAX IN GENERAL

Sec. 14-1.   Definitions.
Sec. 14-2.   Exemptions.
Sec.14-2.1  Situs of gross receipts; exclusions and deductions from gross receipt.
Sec. 14-3.   Application for license; duties of commissioner.
Sec. 14-4.   Duty of applicant to ascertain zoning.
Sec. 14-5.   Determination of gross receipts for beginning businesses and
                  businesses not in existence for the entire previous year.
Sec. 14-6.   Each place of business to have separate license.
Sec. 14-7.   Display of license.
Sec. 14-8.   Record keeping requirements.
Sec. 14-9.   Transfer of license.
Sec. 14-10.  Payment of tax; extensions of time.
Sec. 14-11.  Penalty for failure to pay license tax when due.
Sec. 14-12.  Assessment and payment of additional or omitted taxes due;
                   extensions; limitations.
Sec. 14-13.  Refunds to persons ceasing to engage in business.
Sec. 14-14.  Certification of erroneous assessments; refunds.
Sec. 14-14.1.  Appeals and Rulings.
Sec. 14-15.  Violations and penalties.
Sec. 14-16.  Chapter not contrary to federal or state law.
Sec. 14-17.  Effective date.
Sec. 14-18.  Repeal of certain provisions of former chapter 14.
Secs. 14-19—14-25. Reserved.

ARTICLE II. BUSINESS LICENSE TAX SCHEDULES AND CLASSIFICATIONS

Sec. 14-26.  Tax schedules.
Sec. 14-27.  Classification of business.
Sec. 14-28.  Special provisions for certain businesses.

ARTICLE III. SPECIAL LICENSES

Sec. 14-29.  Going out of business sales.
Sec. 14-30.  Pawnbrokers and Dealers in Secondhand Goods