(a)
For the privilege of engaging in a business in the city, there are hereby levied upon,
and there shall be assessed against and collected from, the person engaging in the
business an annual license tax as set forth in this chapter, which license tax shall
be for the support of the city government, the payment of the city debts and interest
thereon and for other municipal purposes.
(b)
Except as provided in section 9-1-18 of this chapter, any license tax which is based in whole or in part on gross receipts
shall be measured by the gross receipts from the base year as defined in section 9-1-2 of this chapter. (Ord. No. 3834, 11/18/95, Sec. 2; Ord. No. 4408, 6/21/05, Sec. 1)
