The occupational license tax shall apply only to persons, firms, corporations, and associations doing business within the boundaries of the city. A person, firm, corporation, or association is doing business within the city if such entity does any of the following:
(A) Employs one (1) or more employees, commission merchants, or commission employees to work in the city.
(B) Maintains a place of business in the city.
(C) Owns, manages, or leases property in the city. Managing rental property owned by others or such entity is included.
(D) Solicits any business in the city. Solicitation by advertisement only shall not subject said individual/entity to license fee.
(Ord. 99-08, passed 6-14-99)