727.27  TAX IMPOSED IN ADDITION TO OTHER TAXES AND LICENSES.
   The tax imposed by these sections shall be in addition to all other licenses and taxes 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 conditional precedent to exercising the privilege taxes, may exercise the privilege of current tax year upon the condition that he pay the tax accruing under this article.