The occupation tax levied in this chapter shall be paid in cash to the Clerk-Treasurer who, upon the payment thereof by any person, shall issue a receipt therefor to such person, properly dated and specifying on behalf of whom and for what the sum is paid. The Clerk-Treasurer shall keep a proper account of occupation taxes paid to him. The Clerk-Treasurer's receipt shall be the warrant and proper authority of any person to carry on and conduct the business specified in the receipt so issued and for which the occupation tax has been paid. Such receipt shall not be assignable.
Every occupation tax levied at a daily, yearly or other rate must be paid in one payment in advance before the business is commenced, whether a receipt is issued at the beginning of the day, year or other term, or at any time thereafter, but no such receipt shall be issued at the beginning of the day, year or other term for any certain time less than the day, year or other term.
(Ord. 644. Passed 7-13-59.)