§ 9-1-19. Partnerships when tax is based on gross receipts.  


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  • Whenever a business for which a license tax is required under the provisions of this chapter is conducted by a partnership, and the license tax is measured by the gross receipts, the license may be issued to the partnership and the tax may be paid by it and when so paid, it shall be deemed to discharge the license tax liability of the members of such partnership insofar as it relates to partnership business. (Code 1963, Sec. 20-13; Ord. No. 3834, 11/18/95, Sec. 2)