(A) There shall be imposed upon the businesses and persons specified in this subchapter taxes in the amounts prescribed in this subchapter. It shall be unlawful for any person to transact and carry on any business in the city without first having procured a tax certificate from the city to do so and without complying with all applicable provisions of this subchapter.
('64 Code, § 13-4)
(B) Division (A) of this section shall not be construed to require any person to obtain a certificate prior to doing business within the city if such requirement conflicts with applicable statutes of the United States or of the state. Persons not required to obtain a certificate prior to doing business within the city because of conflict with applicable statutes of the United States or of the state shall be not liable for payment of the tax imposed by this subchapter.
('64 Code, § 13-5)
(Ord. 50, passed - - ; Ord. 397, passed 3-22-71) Penalty, see § 10.97
Cross-reference:
Additional business permits, see §§ 110.50 et seq.