The tax imposed by this subchapter 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 subchapter, subject to the payment of all licenses and charges which are conditions precedent to exercising the privilege taxes, may exercise the privilege for the current tax year upon the condition that he or she shall pay the tax accruing under this subchapter.
(Prior Code, § 745.20) (Ord. passed 10-21-1980)