§ 9-26. Required.

(a)

It shall be unlawful for any person to carry on or conduct any business, profession, occupation or industry for which a receipt is required without first obtaining such receipt and paying the business tax as required by this article.

(b)

A business tax shall be paid by persons engaging in or managing businesses, professions or occupations and the amount of such tax for which a business tax receipt is required is hereby fixed in accordance with the schedule set forth in section 9-35. Such business tax shall be levied on:

(1)

Any person who maintains a permanent business location or branch office within the city for the privilege of engaging in or managing any business within its jurisdiction; and

(2)

Any person who maintains a permanent business location or branch office within the city for the privilege of engaging in or managing any profession or occupation within its jurisdiction; and

(3)

Any person who does not qualify under the provisions of (1) or (2) above and who transacts any business or engages in any occupation or profession in interstate commerce where such license tax is not prohibited by section 8 of article 1 of the U.S. Constitution.

(Code 1959, §§ 15-1, 15-43; Ord. No. O-07-28, § 4, 3-12-07)