The fact that any person reports himself to be engaged in any profession, occupation,
or business, the transaction of which requires a tax receipt under this chapter, either
by exhibiting a sign or advertisement, by advertising in any newspaper or in any other
publication or periodical, or by the distribution of any advertising matter or material
or in any other way indicating engagement in the business, profession, or occupation,
shall be presumptive evidence of the liability of the person to pay a business tax
under this chapter, regardless of whether any business has actually been transacted
or not.
