Upon every person engaging or continuing within this City in the business of collecting income from the use of real or personal property or any interest therein, whether by lease, conveyance or otherwise, and whether the return be in the form of rentals, royalties, fees, interest, or otherwise, the tax imposed by Section 761.02 shall be one percent (1.0%) of the gross income of any such activity.
(Ord. 1136. Passed 5-24-00.)