§ 17-124. Business taxes required.

(a)

Generally. It is unlawful for any person to conduct a business, profession, or occupation, or maintain a permanent business location or branch office for the privilege of engaging in or managing any business, profession, or occupation within the City without first paying all business taxes required by this article.

(b)

Exception. Any person who does not maintain a permanent business location or branch office within the City but who transacts or conducts any business or engages in any occupation or profession in interstate commerce shall pay all required business taxes if such business taxes are not prohibited by United States Constitution, art. I, § 8.

(c)

Receipts. Where more than one business tax is paid at the same location under the same business name, a single business tax receipt may be issued describing the various business taxes represented by such business tax receipt. In such cases, the amount paid for each business tax represented will be the same as though they were on separate business tax receipts. This clause serves only to permit the City to consolidate separate business taxes into one business tax receipt.

(d)

Categories. A business engaging in one or more categories at the same location shall pay a separate business tax for each of the categories which applies to its activities as if each were a separate business. Additional categories where the fee is based on the number of employees shall be taxed at the fee stated in the tax schedule, set forth herein.

(e)

Locations. Each business shall pay a separate business tax for each branch establishment or location of the business, as if each such branch establishment or location were a separate business. However, businesses taxed under this article do not owe an additional business tax for ancillary locations which are in addition to and totally for support of that business.

(f)

Violations. Any person conducting any business or occupation or profession without first paying a business tax is in violation of this article and is subject to the penalties provided in section 1-7 and section 17-127. Any person failing to reinstate an expired business tax receipt because of failure to pay penalty fees in addition to the payment of the outstanding business tax receipt are in violation and may have a penalty enforced against said person as provided in section 1-7.

(Code 1973, § 26-92; Code 1992, § 17-112; Ord. No. 1184-F, §§ 2, 10, 7-12-1990; Ord. No. 2068-F, §§ 2, 3, 11, 24, 7-25-1991; Ord. No. 158-G, § 2, 7-7-1994; Ord. No. 246-G, § 2, 10-10-1996; Ord. No. 486-G, § 1, 7-19-2001; Ord. No. 798-G, § 1, 12-14-2006; Ord. No. 887-G, § 1(17-112), 8-21-2008)