(A) The governing body shall have the power to raise revenue by levying and collecting a license tax on any occupation or business within the limits of the municipality and regulate the same.
(B) All such taxes shall be uniform in respect to the classes upon which they are imposed; provided, all scientific and literary lectures and entertainments shall be exempt from such taxation, as well as concerts and other musical entertainments given exclusively by the citizens of the municipality.
(Prior Code, § 10-801)