§ 110.01  OCCUPATION TAXES LEVIED.
   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)