A. Except as herein provided, all persons operating a retail business or profession or engaged in the pursuit of other occupational businesses shall be from and after the effective date hereof, taxed and assessed an annual sum of fifty dollars ($50.00) for an occupational license tax.
B. The occupational license tax as referred to in this section shall be due as follows:
1. At the time of opening said business or profession; and
2. If said business or profession is in legal existence and has previously paid said occupation tax, then said yearly fee will be due July 1 of each year thereafter. (Ord. 452, 5-16-2000)
Notes
| 1 | 1. See also sections 3-102 and 3-202 of this code. |
| 2 | 2. 11 OS §§ 22-106, 22-107. |