741.05 APPLICABILITY; NONTRANSFERABILITY.
   Except where otherwise expressly provided herein, the tax provided for herein apply to any person undertaking the herein described activities, trades or professions for any part, no matter how small, of a given time period in which the tax is imposed. Except where otherwise expressly provided herein, the licenses provided for in this article are not transferable; that is, the payment by one person of a license tax provided for in this article shall not exempt or excuse a purchaser from, a successor to, or assignee of, any such person from the payment of the prescribed tax for the maintenance or possession of a particular license for the conduct of a particular activity. The licenses provided for herein are nontransferable personal privileges. The tax provided for in this article apply only to persons engaging in the specified acts, having the specified ownership, or carrying on the specified operation or conduct of a trade or business where the foregoing are located within the geographic limits of the City.
(Ord. 11-23. Passed 10-20-11.)