(A) One business license tax payment. Persons required to pay a tax under this chapter are not required to pay additional, substantially similar, business license taxes for the same business transactions under any other provisions of this code. Nothing in this section relieves the persons from complying with any other regulatory provisions of this code. This section does not apply to taxes, including without limitation, sales tax, fees, or other charges imposed for the privilege of selling tangible personal property at retail. The taxes, fees, and charges are in addition to the taxes imposed by this chapter.
(B) City contracts. Persons who are a party to a written contract with the city for goods or services need not pay a business license tax under this chapter if all the following provisions apply:
(1) The person is party to a written contract with the city approved in accordance with all applicable laws including, without limitation, this code;
(2) The only business transaction conducted by the person within the city's jurisdiction is with the city; and
(3) The only parties to the written contract is the person and city.
('81 Code, § 5.04.030) (Am. Ord. 1086, passed 2-17-04)