§ 62-61. Levy.  


Latest version.
  • A local business tax is hereby imposed and levied upon and shall be collected from every person exercising the privilege of carrying on or engaging in any business, profession or occupation and who maintains a permanent business location or branch office within the city, and any person who transacts any business or engages in any occupation or profession in interstate commerce where such a business tax is not prohibited by Section 8, Article 1 of the United States Constitution.

(Code 1985, § 11-16; Ord. No. 2553, § 1, 9-19-95; Ord. No. 5836, § 1, 2-19-08)