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(a) Taxes Levied. There are hereby levied and imposed, subject to all other provisions of this article, the following privilege taxes for the purpose of raising revenue to be used in defraying the necessary expenses of the city, such taxes to be collected by the tax collector:
(1) A privilege tax upon persons on account of their business activities, to the extent provided elsewhere in this division, to be measured by the gross income of persons, whether derived from residents of the city or not, or whether derived from within the city or from without.
(b) Taxes Imposed by this Article are in Addition to Others. Except as specifically designated elsewhere in this article, each of the taxes imposed by this article shall be in addition to all other licenses, fees and taxes levied by law, including other taxes imposed by this article.
(c) Presumption. For the purpose of proper administration of this article and to prevent evasion of the taxes imposed by this article, it shall be presumed that all gross income is subject to the tax until the contrary is established by the taxpayer.
(d) Limitation of Exemptions, Deductions and Credits Allowed Against the Measure of Taxes Imposed by this Article. All exemptions, deductions and credits set forth in this article shall be limited to the specific activity or transaction described and not extended to include any other activity or transaction subject to the tax.
(Ord. No. 6674, § 3, 3-23-87)