§ 110.03 LICENSE; PAYMENT OF TAX REQUIRED.
   It shall be unlawful for any person or his or her agent or servant to engage in or carry on a business in the city for which there is required a license, without first having paid the license tax required by this chapter and obtained the license. For the purpose of this section, the opening of a place of business or offering to sell followed by a single sale or the doing of any act or thing in furtherance of the business shall be construed to be engaging in or carrying on such business.
(1997 Code, § 110.03) Penalty, see § 10.99