(A) Tax levied; rate schedule on file. A license tax is hereby levied on every person engaging in, exercising or pursuing any business, profession, trade, occupation or privilege in the city, in the amounts respectively set by motion, resolution or ordinance of the City Council. A copy of the current rate schedule shall be kept in the City Clerk’s office.
(B) State sales tax permit; state license. In order to receive a license under this chapter, every person, firm or corporation regulated pursuant to this section is required to possess a valid and current state sales tax permit if such person, firm or corporation is a vendor subject to collection of sales taxes under the sales tax code of the city and state and any appropriate state license which may be required to conduct the business or activity. A copy of this permit or license shall be provided by the applicant for a license to the City Clerk prior to issuance of the city license.
(C) Ex-service persons exempt. Nothing in this chapter or in other ordinances of the city shall be deemed to require ex-service persons to secure a license or pay a license fee for engaging in a business, occupation or privilege when he or she is exempted therefrom by statutes of the state or other provisions of law.
(Prior Code, § 3-1-1)