Sec. 19-10. Imposition of license tax; evidence of engaging in business.
   (a)   There is imposed upon any person, engaged in carrying on any and all professions, trades, callings, occupations, and kinds of business within the city, license taxes in the amounts prescribed by this article. No person shall engage in any business in the city without first having procured a license from the city and paid the tax prescribed or without having complied with the applicable provisions of this article.
   (b)   This section shall not be construed to require any person to obtain a license prior to engaging in business within the city if such requirement conflicts with applicable statutes of the United States or of the state. Persons not so required to obtain a license prior to engaging in business within the city nevertheless shall be liable for payment of the tax imposed by this article.
   (c)   Every person who shall conduct a business, profession, trade or calling outside the city and who solicits, canvasses or advertises within the city and delivers his products or performs a service within the city shall pay a license tax.
   (d)   When any person shall by use of signs, circulars, cards, telephone book or newspapers, advertise, hold out, or represent that said person is engaged in business in the city, or when any person holds an active license or permit issued by a governmental agency for conducting business in the city, after being requested to do so by the collector, then these facts shall be considered prima facie evidence that business is being conducted in the city.
(Ord. No. 7885, § 2, 8-3-92)