(A) Levy of tax. An annual privilege license tax is hereby levied on each named business within this chapter which is conducted within the county in the amounts established by state statutes and this Code.
(B) Applicability of tax. Each person who conducts a named business within this chapter within the county is subject to this chapter.
(C) Separate license required for each business and each person. Each business and each person who conducts a business with the county is subject to this chapter. A person conducts business when he or she engages in one act of business taxed under this chapter.
(D) Exemptions. Generally, except as otherwise provided in this section or by state law, no person is exempt from the payment of a privilege license tax levied by this chapter.
(Ord. passed 6-19-2014)