5.04.010 Tax liability.
   It is unlawful for any person, whether as principal or agent, either for himself or any other person, or for any body corporate, or an officer of any corporation or as a member of any firm or co- partnership, or otherwise, to commence, practice, transact or carry on any trade, calling, profession, occupation or business as set out in this chapter, without first having paid a business transaction tax to the city or without complying with any and all rules and regulations of such trade, calling, profession, occupation or business designated in this chapter, or without complying with any and all regulations of such trades, callings, professions, occupations or businesses contained in this chapter, shall constitute a separate violation of this chapter for each and every day that such trade, calling, profession, occupation or business is practiced, transacted or carried on. The issuance of a business tax receipt is not to be deemed as evidence or proof that the recipient has complied with the provisions of this chapter or other provisions of this code, nor shall it stop the prosecution by the city for any violation of this code. A person who has less than three apartments, houses, trailer spaces, or other lodging spaces rented, leased or licensed or available for rent, lease, or license within the state and no units of commercial property for rent, lease, or license within the state, is not deemed to be in the rental business, and is therefore exempt from the tax imposed by this section on such income. However, a person who has one or more units of commercial property is subject to the tax imposed by this section on all such lodging spaces and commercial units rental, lease, or license income even though said person may have fewer than three lodging spaces. In addition to the above requirements, any person or entity who has an Arizona sales tax number and who pays sales tax to the city, is required to pay a business transaction tax pursuant to the provisions of this chapter.
(Ord. 1397.05.4 § 2, 1994)