A. There are imposed upon the businesses, trades, professions, callings and occupations specified in this chapter license taxes in the amounts prescribed in this chapter.
B. It is unlawful for any person to transact and carry on any business, trade, profession, calling or occupation in the city without first having procured a license from the city to do so or without first complying with any and all applicable provisions of this chapter.
C. This section shall not be construed as requiring any person to obtain a license prior to doing business within the city if such requirement conflicts with applicable statutes of the United States or of the state of California. However, persons not required to obtain a license prior to doing business within the city because of conflict with applicable statutes of the United States or of the state of California shall be liable for payment of the tax imposed by this chapter.
(Prior code § 5.04.050 (Ord. 494 § 5, 1960))