§ 34-71. General standard.

Latest version.

Occupation taxes are levied upon the privilege of engaging in any business within the city as provided in this division. Unless a different period is specifically stated, the tax levied is for a 12-month period beginning January 1 of each year. This tax is separate from and in addition to any fee imposed by ordinance for the purpose of regulating any business.

(Code 1988, § 34-61; Ord. No. 65072, § 5, 10-23-1986)

                    
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