§ 30-53. Purpose and scope of tax.

Latest version.

The occupant tax levied in this article is for revenue purposes only and is not for regulatory purposes, nor is the payment of the tax made a condition precedent to the practice of any such profession, trade or calling. The occupation tax only applies to those businesses and occupations that are taxed by the local government pursuant to the pertinent general and/or local law and ordinance.

(Ord. No. 2004-80, § 1(Exh. B), 10-20-04)

                    
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