§ 46-31. Levy.

The city council does hereby levy a local business tax for the privilege of engaging in or managing any business, profession, or occupation within the city. The local business tax is levied on:

(1)

Any person who maintains a permanent business location or branch office within the city, for the privilege of engaging in or managing any business within the city.

(2)

Any person who maintains a permanent business location or branch office within the city, for the privilege of engaging in or managing any profession or occupation within the city.

(3)

Any person who does not qualify under subsection (1) or subsection (2) and who transacts any business or engages in any occupation or profession in interstate commerce, if the license tax is not prohibited by section 8, article I of the United States Constitution.

(Ord. No. 2008-06, § 3, 9-16-08)