The purpose of this chapter is to both regulate and tax those engaged in franchises, trades, occupations, professions and other businesses. The purpose of the business regulatory license fees and the occupational license fees imposed and levied by this chapter is to fund the general operating expenses of the city, including, without limitation, police, fire, emergency medical, public works and administrative services; provided, however, that the use of one-half percent of the occupational license fees for employees shall be and is hereby restricted to infrastructure and capital asset expenditures, for which a special fund shall be established.
(1996 Code, § 110.02) (Ord. 2295, passed 12-4-2007; Ord. 2539, passed 4-5-2022)