(A) The carrying on of any business, profession, or occupation of whatever kind or nature within the city is hereby declared to be a privilege and any person, firm or corporation engaged in any business, occupation or profession of whatsoever kind or nature within the city shall pay an annual occupation tax for the privilege of carrying on such business, occupation or profession within the city unless otherwise herein expressly provided, all occupation license taxes shall be payable upon January 1 of each year and shall expire upon December 31.
(B) It shall be unlawful for any person, firm or corporation, whether as principal or agent, to commence, engage in, or carry on any form of the aforesaid business, occupations, or corporations within the city without having first paid the occupation tax and procured a license therefor.
(Ord. 237, passed 11-13-95) Penalty, see § 110.99