729.14 BANKING AND OTHER FINANCIAL BUSINESS.
   (a)    Upon every person, firm or corporation engaging or continuing within the City in the business of banking or financial business, the tax shall be equal to one percent of the gross income received from interest, premiums, discounts, dividends, service fees, or charges, commissions, fines, rents, from real or tangible person property, however dominated, royalties, charges for bookkeeping or data processing, receipts from check sales, charges or fees, and receipts from the sale of tangible personal property.
   (b)    No person shall be required to pay the tax imposed by Section 729.13, upon income which is included in the measure of the tax imposed upon the production of oil, natural gas or other petroleum products by Section 729.04.
(1978 Code Sec. 9-21.)