§ 14.03. Persons subject to business tax.  


Latest version.
  • For the purposes of this chapter any person, holding himself out to the public, at a given location, by sign, printed matter, classified section, telephone directory, or city directory, or otherwise as being engaged in business, or as offering services or property to the public, regardless of whether such person actually transacts any business, or practices a profession, shall be considered as engaging in business and shall be liable for an local business tax therefor.

(Code 1970, § 14-1; Ord. No. 2007-10, § 2, 5-21-2007)