Section
General Provisions
110.01 Definitions
Licensing
110.15 License tax upon certain trades and business operations
110.16 Unlawful to conduct business without a license
110.17 License tax shall be for 12 months
110.18 License required for every separate business
110.19 License required for every place of business
110.20 License must be displayed at the place of business licensed
110.21 No abatement of license tax
110.22 Schedule of annual privileges licenses
GENERAL PROVISIONS
For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
AGENT. The person having the agency for the manufacturer, producer or distributor.
BUSINESS. Any business, trade, occupation, profession, avocation or calling of any kind, subject, by the provision of this chapter, to a license tax.
ENGAGED IN THE BUSINESS. Engaged in the business as an owner or operator.
FISCAL YEAR. The period beginning with July 1 and ending with June 30 the next following year.
PERSON. Any person, firm, partnership, company or corporation.
QUARTER. Any three consecutive months.
(Prior Code, § 110.01)
LICENSING
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