All business enterprises, as the same are defined and identified now or hereafter by the United States Internal Revenue Service and which are physically situated within the city, in whole or in part shall register at least 30 days before the beginning of business operations. The registration shall be made one time only and with the City Clerk on forms provided by the city.
(1986 Code, § 12-47) (Ord. 1983-3, passed 6-6-1983; Ord. 1987-1, passed 1-19-1987)