§ 82-144. Business tax receipt required.

It shall be unlawful for any person, either directly or indirectly, to conduct any business, profession or occupation or to use in connection therewith any vehicle, premises, machine or device, in whole or in part, for which a business tax receipt, license or permit is required by any law or ordinance of this city without a business tax receipt, license or permit therefor being first procured and kept in effect at all times as required by this article or other law or ordinances of the city. Such business tax receipts shall be required of:

(1)

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

(2)

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

(3)

Any person who does not qualify under the provisions of subsections (1) or (2) of this section and who transacts any business or engages in any occupation or profession in interstate commerce where such business tax is not prohibited by Section 8 of Article 1 of the United States Constitution.

(Code 1979, § 18-22; Ord. No. 4006-06, § 1, 12-18-2006)