§ 11-4-1. LEVIED; AMOUNT.  


Latest version.
  • An occupation tax is imposed on each person in the city who is subject to the occupation tax laws of the state, in an amount equal to one-half of the occupation tax levied by the state on each occupation or separate establishment.

Source: 1992 Code Section 5-4-1; Ord. 031204-10; Ord. 031211-11.