§ 30.023 WHO MUST PAY TAX.
   Each person who conducts a business within this city is subject to this subchapter. A person CONDUCTS BUSINESS when he or she engages in one act of business taxed under this subchapter. He or she conducts the business WITHIN THE CITY if he or she maintains a business location within the city.
(Ord. -, passed 6-15-2004) Penalty, see § 30.999