5.02.220 Taxes - Imposed.
   There are imposed upon the businesses, trades, professions, callings and occupations set forth in this chapter license taxes in the amounts prescribed in this chapter. It is unlawful for any person to transact and carry on any business, trade, profession, calling or occupation in the city without paying such taxes or without complying with any and all applicable provisions of this chapter. A person not required to obtain a business license prior to doing business within the city, if such requirement conflicts with applicable laws of the United States or of the state, shall nevertheless be liable for the payment of the taxes imposed by the provisions of this chapter.
(`78 Code, § 5.02.220.)