Sec. 772.101. - License required.

(a) No person shall engage in or manage a business, profession or occupation in the City for which an occupational license tax is required by this Chapter unless a license shall have first been procured from the Tax Collector. A license showing each place where the business is to be located shall be issued to each person upon receipt of the amount hereinafter provided, or as may be otherwise provided by law. Licenses paid to a board, commission or officer for permits, registration, or inspection shall be deemed to be regulatory and in addition to and not in lieu of an occupational license required by this Chapter or another law, unless otherwise expressly provided by law. (b) An occupational license tax is hereby levied for the privilege of engaging in or managing any business, profession, or occupation within the City on: (1) Any person who maintains a permanent business location or branch office within the municipality, 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 municipality, for the privilege of engaging in or managing any profession or occupation within the City. (3) Any person who does not qualify under subsection (b)(1) or (b)(2) of this Section 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. 80-765-409, § 2; Ord. 83-591-400, § 1) Note— Former § 804.101 .