§ 102-44. Business tax receipt required; regulatory fees additional.

(a)

No person shall engage in any business or occupation or manage any business, business location or occupation in the incorporated or unincorporated areas of the county for which a business tax is required by this article unless a local business tax receipt has been procured from the tax collector of the county. Such local business tax receipt shall be issued to each person upon payment of the local business tax provided in this article and upon full compliance with all requirements or conditions specified under the classification requested, by this article in general, and by any other provisions of this Code.

(b)

Fees or licenses paid to any board, commission or officer for permits, registration, examination, inspection or other regulatory purposes shall be deemed to be regulatory and in addition to and not in lieu of any business tax receipt required by this article unless otherwise expressly provided by law.

(Code 1979, § 21-18; Ord. No. 2007-003, § 49, 2-20-07)

Editor's note

Ord. No. 2007-03, § 49, adopted February 20, 2007, changed the title of § 102-44 from "Occupational license required; regulatory fees additional" to "Business tax receipt required; regulatory fees additional."