Nothing in this code or the ordinance adopting this code shall affect any ordinance imposing a municipal gross receipts tax or increasing the rate of the municipal gross receipts tax; including Ordinances 628 (7-8-1975), 639 (9-23-1977), 653 (10-19-1978), 705 (3-8-1983), 722 (2-26-1985), 830 (3-30-1992), 890 (7-13-1999), 917 (7-23-2002), 921 (2-25-2003), 937 (1-25-2005) and 1006 (8-22-2019); and all the ordinances are hereby recognized as continuing in full force and effect to the same extent as if set out at length in this code.
(1981 Code, § 26-131)
Editor’s Note:
The city’s ordinances imposing the municipal gross receipts tax and increasing the rate thereof have not been set out at length in this code inasmuch as that city tax is collected by the Revenue Division of the State Taxation and Revenue Department in the same manner and at the same time it collects the state gross receipts tax. Furthermore, the provisions of the ordinances are duplicative of each other and of provisions of state law authorizing the tax. Copies of the ordinances are on file in the office of the City Clerk/Treasurer.