The tax imposed by this article shall be in addition to all other licenses and tax levied by law as a condition precedent to engaging in any business, trade or calling. A person exercising a privilege taxable under this article, subject to the payment of all licenses and charges which are conditions precedent to exercising the privilege taxes, may exercise the privilege upon the condition that he shall pay the tax accruing under this article.
(1975 Code Sec. 10-84)