§ 82-151. Evidence of engaging in business.

The fact that a person represents himself as being engaged in any business for which a receipt is required for the transaction of business or the practice of a profession shall be evidence of the liability of such person to pay a business tax, regardless of whether such person actually transacts any business or practices a profession. Soliciting business, displaying a sign or advertising which indicates the conduct of a business or profession at a given location, advertising a business or profession in the classified section of the telephone directory, city directory or other media shall be sufficient evidence that such person is holding himself out to the public as being engaged in a business or profession.

(Code 1979, § 18-30; Ord. No. 4006-06, § 1, 12-18-2006)