Every person engaged as an auctioneer or conducting, managing, or carrying on any auction house or auction company as those terms defined in Section 4.32.030 shall pay annual business taxes pursuant to Section 4.32.040* of this Code. (Ord. 5368 § 1 (part); May 18, 1993.) (*Editor’s note: Section 4.32.040 was repealed by Ord. 5810, 4/23/02.)