A. Every person who in this city engages in the business of transporting personal property for hire shall pay an annual license tax based upon the number of vehicles used in the conduct of such business in this city computed as follows: forty dollars for the first such vehicle plus ten dollars for each such vehicle in excess of one.
B. A license shall not be required of any person who makes occasional deliveries of goods or merchandise within the city; provided such deliveries are only occasional and incidental to a business conducted elsewhere. For the purpose of computing the tax, a tractor-semitrailer combination or a trucktrailer combination shall be deemed to be one vehicle.
(Ord. 78-6-798 § 2 (part): prior code § 5.08.180(A) (Ord. 494 § 56 (a), 1960))