A business tax for the privilege of engaging in or managing any business within the city is levied on:
(A) Any person who maintains a business location or branch office within the city to engage in or manage a business.
(B) Any person who does not qualify under the provisions of division (A) above and who transacts any business or engages in any occupation or profession in interstate commerce where the business tax is not prohibited by Section 8 of Article 1 of the United States Constitution.
('74 Code, § 13-18) (Ord. 83-53, passed 9-15-83; Am. Ord. 95-38, passed 9-21-95; Am. Ord. 2006-136, passed 12-21-06)