§ 102-66. Occupational license tax classifications subject to tax and tax rates applied to each classification.

(a)

Licenses required by this article must be classified by one or more of the following sections. Specific classification descriptions are provided to most accurately reflect the activity which is being conducted and to correspond with approved zoning or other statutory prerequisites. Other activities are not precluded, unless precluded by federal, state or local laws and ordinances.

(b)

For each license required by this article, the business tax receipt rate is $37.00. A single license account may be classified in more than one section, however, the license tax for such business will not exceed $37.00.

(c)

If a classification provides for exemptions or exceptions, and there is no other classification for which a license is due, such exemption or exception will extend to the determination of whether a license is required.

(Code 1979, § 21-34; Ord. No. 95-35, § 10, 8-15-95; Ord. No. 2000-40, § 1, 8-8-00; Ord. No. 2002-34, § 1, 7-23-02; Ord. No. 2004-25, § 1, 7-13-04; Ord. No. 2007-003, § 56, 2-20-07)