(A) There are hereby imposed upon the businesses, trades, professions, callings and occupations specified in this chapter license taxes in the amounts hereinafter prescribed. It shall be unlawful for any person to transact and carry on any business, trade, profession, calling or occupation in the city without first having procured a license from the city so to do or without complying with any and all applicable provisions of this chapter.
(B) This section shall not be construed to require any person to obtain a license prior to doing business within the city if the requirement conflicts with applicable statutes of the country or of the state.
(C) Persons not required to obtain a license prior to doing business within the city because of conflict with applicable statutes of the country or of the state shall be liable for payment of the tax imposed by this chapter.
(`61 Code, § 12.5) (Ord. 397, passed 12-27-1960)