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On and after January 1, 1982, there is levied upon and shall be collected from, and paid by as hereinafter provided, every person on account of transacting, carrying on, or engaging in such business activities within the City limits as are described in Section 5.44.050, an occupation tax (sometimes herein referred to as “tax”) against the gross monthly income of the business. (Ord. 2716 § 1 (part), 2013: Ord. 2546 § 2 (part), 2010: Ord. 2545 § 1 (part), 2010: Ord. 997 § 1, 1981: Ord. 505 § 4, 1969).