(A) The following occupation taxes and city registration fees are assessed and shall be collected from every person pursuing or who may pursue within the corporate limits of the city any calling, occupation, profession, trade, vocation, or business upon which a state occupation tax is levied under the laws of the state. If any state tax is applicable thereto, city registration fees are assessed as administration fees.
(B) Listed below are the rates of occupation taxes and city registration fees assessed by the city:
(1) Annual occupation tax:
(a) Coin-operated machines: ¼ of annual state occupation tax on such machines.
(b) All other businesses or professions as authorized by state law: ½ of the tax levied by the State on such profession or business.
(2) One-time initial registration fee: See the city's fee schedule for applicable fee.
(Ord. 95-45, passed 10-10-95)