As hereinafter set forth, there shall be levied and collected annually an occupation tax. Occupation taxes shall become due and payable the first day of October of each year. In addition, a one-time initial city registration fee shall be collected from all businesses established within the city corporate limits. The tax/fee collected pursuant hereto shall become and be a part of the general revenue for the current expenses of the city for the current year.
(Ord. 95-45, passed 10-10-95)