§ 13-27  WHO MUST PAY.
   Each person who conducts a qualifying business as shown in Appendix A of this chapter within the city is subject to this article.
   (A)   A person “conducts a qualifying business” when he or she engages in one act of any qualifying business.
   (B)   A person conducts a qualifying business “within the city” if he or she maintains a business location within the city, or if, either personally or through agents, he or she:
      (1)   Solicits business within the city;
      (2)   Picks up or delivers goods within the city; or
      (3)   Performs services within the city.
   (C)   A person or business listed in the local telephone directory issued by the telephone system or any other avenue of advertising directed toward city residents , including, but not limited to, electronically maintained business data bases and Internet shall be prima facie evidence that the person is “conducting a qualifying business within the city” within the meaning of this article.
(Ord. 09-03-02, passed 3-10-09; Am. Ord. 17-02-01, passed 2-14-17)