The fact that any person represents himself as being engaged in any business, occupation, or profession for which a business tax receipt is required for the transaction of business or the practice of the profession, shall be evidence of the liability of that person to pay a business tax receipt, regardless of whether the person actually transacts any business or practices a profession. Displaying a sign or advertisement indicating the conduct of a business or profession at a given location, or advertising a business or profession in the classified section of the telephone directory, city directory, or other media shall be evidence that the person is holding himself out to the public as being engaged in a business or profession.
('58 Code, § 22.11) (Ord. 487, passed - - ; Am. Ord. 487-A, passed - - ; Am. Ord. 72-47, passed 6-27-72; Am. Ord. 2007-57, passed 7-10-07)