§ 111.23. Business tax receipt for each location and occupation.

(a)

Whenever a business tax is levied, the tax shall be required to be paid to carry on the business whether it be connected or operated in conjunction with another business or not, unless a contrary intention appears. The business tax levied against any trade, shop, or business herein shall be paid by each person engaged in each trade, or running or operating the shop or business, unless a contrary intent appears. business tax receipts shall be issued to cover only one location, and only one of the occupations, or business classifications set forth in section 111.45.

(b)

Any person who is both a wholesale and a retail merchant shall obtain a business tax receipt representing the source of the majority of its business.

(c)

Any warehouse or storage depot conducting merchandise sales must secure a proper tax receipt in the classification, which applies to the operation.

(Ord. 03-72, passed 5-12-03; Am. Ord. 06-139, § 1, passed 1-8-07)