§ 42-103. Payment of tax prerequisite to engaging in business, etc.; exception as to vehicles used in licensed business.

No person shall engage in or manage any business, profession or occupation, in the county for which a business tax is required by this article or other law of the state, unless a county business tax receipt shall have been procured from the tax collector for the county. Such receipt shall be issued to each person upon receipt of the amount provided in this article or as may be otherwise provided by law. Furthermore, fees or licenses paid to any board, commission or officer for permits, registration, examination or inspection shall be deemed to be regulatory and in addition to and not in lieu of any business tax license required by this article or other law unless otherwise expressly provided by law.

(Code 1982, § 1-12-17; Ord. No. 00-06, pt. A, 9-19-2000; Ord. No. 07-016, pt. A, 9-4-2007)