(a) The license tax hereby levied shall be in the amount of $25 for all businesses, trades, professions and occupations for rendering or furnishing any services conducted, pursued, carried on or operated within the limits of the city, from January 1, 2006 to December 31, 2006, and thereafter for each annual period unless a shorter time is specifically stated. The tax levied can be increased upon written notice to the owner/agent.
(b) All licenses shall be due and payable immediately upon the commencement of business, trade, occupation or profession or rendering or furnishing any service for which the same are issued, commencing with the calendar year 2006.
(c) In any case where a tax is specifically imposed upon a certain trade, occupation, business or profession by chapter and which trade, occupation, business or profession would be liable under some general provisions of the ordinances of this city, if the specific provisions herein were absent, then, and that case, the tax shall be that specifically imposed.
(Ord. 671, passed 4-21-2006)