§ 110.10 TAX LIABILITY FOR FEE.
   Any person holding himself or herself out by sign, advertisement, or other representation, including the use of a “For Rent” sign, to be engaged in any business, including the rental of real property, shall be construed and deemed actually engaged in that enterprise, and shall be liable for the fee imposed herein. Any local agent or local proprietor of a nonresident owner of a business requiring an occupational license shall be liable for the fee levied upon that business the same as if he or she were the owner thereof.
(Ord. 2001-17, passed 1-10-2002; Am. Ord. 2011-6, passed 4-14-2011; Am. Ord. 2012-5, passed 3-8-2012; Am. Ord. 2014-10, passed 8-14-2014; Am. Ord. 2016-8, passed 11-10-2016)