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A. Amount Of Tax: Every person not having a fixed place of business within the City who engages in business within the City shall pay a license tax at the same rate prescribed herein for persons engaged in the same type of business from and having a fixed place of business within the City.
B. Use Of Vehicles; No Fixed Place Of Business: Every person not having a fixed place of business within the City, who delivers goods, wares or merchandise by vehicle, or who provides any service by the use of vehicles in the City, shall pay an annual license tax based on the number of vehicles used. A trailer shall be deemed to be a separate vehicle for the purpose of this Section, except that a combination of truck-tractor and semi-trailer shall be considered as one vehicle, provided any person licensed under this Section may pay a tax as prescribed by gross receipts at his/her option.
C. Rules And Regulations: The Collector may make rules and regulations not inconsistent with the provisions of this Chapter as may be necessary or desirable to aid in the enforcement of the provisions of this Chapter. (1996 Code)