§ 12-23. Paying occupation tax of business with no location in state.

Latest version.

Registration and assessment of an occupation tax is hereby imposed on those businesses and practitioners of professions with no location in the state if the business' largest dollar volume of business in the state is in the city and the business or practitioner:
(1)

Has one or more employees or agents who exert substantial efforts within the jurisdiction of the city for the purpose of soliciting business or serving customers or clients; or

(2)

Owns personal or real property which generates income and which is located within the corporate limits of the city.

(Prior Code, § 14-5)

                    
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