The rental charge provided for in this subchapter is not charged as a tax, but is made for the privilege enjoyed by the persons upon whom it is imposed of using the streets, easements, alleys and other public ways of the city in the conduct of their businesses, and such charge is additional to all ad valorem and franchise taxes and to all taxes of every nature imposed on such persons.
(`87 Code, § 22-60) (Ord. 1980-1, passed 1-8-80)