(A) Each person, except those otherwise exempt by this subchapter, who conducts business within the city corporate limits is subject to privilege license fees.
(B) (1) A person “conducts business” when he or she engages in one act of business taxed under this subchapter.
(2) One conducts the business “within the city” if he or she maintains a business location within the city corporate limits or if, either personally or through agents, he or she:
(a) Solicits business within the corporate city limits; or
(b) Picks up or delivers goods within the corporate city limits.
(Ord. 08-07, passed 4-29-2008)