848.03  LEVY OF TAX; EXEMPTION.
   (a)   An annual tax for general revenue purposes is hereby levied and imposed by the City upon the occupation of each individual residing in the City in the amount of ten dollars ($10.00) for the fiscal year of 1971 and for every fiscal year thereafter.
(Ord. 29-70. Passed 12-30-70; Ord. 04-20.  Passed 5-13-2020.)
   (b)   The tax hereby levied shall not be imposed upon any natural person whose total income, from all sources, during the taxable year, is not in excess of five thousand dollars ($5,000).
(Ord. 5-83. Passed 2-23-83; Ord. 04-20.  Passed 5-13-2020.)