§ 18-39. Definition of local business tax and business tax receipt.

Latest version.

Local business tax means the fees charged and the method by which the city grants the privilege of engaging in or managing any business, profession, or occupation within its jurisdiction. Local business tax was formerly known as the "occupational license tax." Any references to "occupational license tax" within any code of the city shall mean local business tax.

Business tax receipt means the document issued by the city which bears the words "Local Business Tax Receipt" and evidences that the person in whose name the document is issued has complied with the provisions of this article. Any references to "occupational license" within any code of the city shall mean "business tax receipt."

(Ord. No. 2007-13, § 15, 3-20-07)

                    
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