There are hereby imposed upon the businesses, trades, professions, callings and occupations specified in this title license taxes in the amounts hereinafter prescribed. It is unlawful for any person to transact and carry on any business, trade, profession, calling or occupation in the City without first having procured a license from the City to do so or without complying with any and all applicable provisions of this title.
This section shall not be construed to require any person to obtain a license prior to doing business within the City if such requirement conflicts with applicable statutes of the United States or of the State of California.
Persons not required to obtain a license prior to doing business within the City because of conflict with applicable statutes of the United States or of the State of California shall be liable for payment of the tax imposed by this title to the extent permitted by law.
Nothing contained in this chapter shall be construed to require any person nineteen years of age, or under, and enrolled as a full-time student in any public or private elementary, junior high or high school, to obtain a license pursuant to this chapter provided he has no employee or employees working for him. (Ord. 5368 § 1 (part); May 18, 1993.)