(A) There is levied a local business tax in the amounts set out in this chapter for the privilege of engaging in or managing any business, profession, or occupation within the city limits on the following:
(1) Any person who maintains a permanent business location or branch office within the city for the privilege of engaging in or managing any business within its jurisdiction.
(2) Any person who maintains a permanent business location or branch office within the city for the privilege of engaging in or managing any profession or occupation within its jurisdiction.
(3) Any person who does not qualify under the provisions of divisions (1) and (2) above and who transacts any business or engages in any occupation or profession in interstate commerce if the business tax is not prohibited by the United States Constitution, Article l, § 8.
(B) No person shall engage in or manage any business, occupation, or profession for which there is a local business tax required by this chapter or any ordinance of the city, unless the person procures a receipt to conduct the business from the City Clerk. All receipts shall be signed by the City Clerk and shall be upon blanks furnished by the City Clerk.
(Ord. 12, passed 5-28-74; Am. Ord. 699, passed 7-21-94; Am. Ord. 1221, passed 10-19-06) Penalty, see § 10.99