Sec. 3-1.04.  Business tax certificates and business tax payments required.
   There are hereby imposed upon the business, professions, trades, occupations, and callings set forth in this chapter business taxes in the amounts set forth in this chapter.  It shall be unlawful for any person to transact and carry on any business, trade, profession, occupation, or calling in the City without first having procured a business tax certificate from the City so to do and paying the tax set forth in this chapter or without complying with any and all applicable provisions of this Code.
   (a)   Conflicts with United States and State laws.  The provisions of this chapter shall not be construed to require any person to obtain a business tax certificate prior to doing business within the City if such requirement is superseded by applicable laws of the United States or of the State.  Any person not required to obtain a business tax certificate prior to doing business within the City nevertheless shall be liable for the payment of the tax imposed by the provisions of this chapter.
   (b)   Any person not required to obtain a business tax certificate prior to doing business within the City because of conflicts with applicable statutes of the United States or the State shall be liable for payment of the tax imposed by the provisions of this chapter.
(§ 2, Ord. 176-NS, eff. December 4, 1970)