License tax

(a)

It is unlawful for any person to exercise any of the privileges of or to carry on, engage in or conduct the occupation, business or profession of engaging in the performance of any public improvement contract without having first paid a license tax to the city.

(b)

An annual license tax is hereby levied upon and shall be collected from every person exercising the privileges of carrying on, engaging in or conducting the business, profession or occupation of engaging in the performance of any public improvement contract which shall be in the amount provided in Chapter 24; provided that all persons taxed as Class A general contractors shall not be required to pay the license tax herein provided.

(Ord. No. 89-241, § 2(30-2), 9-28-89)

Cross reference— Occupational license taxes, § 24-101 et seq.