§ 62-1. Levy of occupation tax.

(a)

Except as provided in subsection (b) below, the city hereby levies and imposes upon every person within the corporate limits of the city pursuing a profession or business, an occupation tax equal to one-half of the tax imposed by the state for the same period on such profession or business.

(b)

Notwithstanding subsection (a) above, there is hereby levied upon every person owning an amusement machine establishment within the corporate limits of the city an annual occupation tax on each amusement machine in an amount of one-fourth the amount of occupation tax charged by the state.

(Ord. No. O-2000-002-01, § 2, 2-14-00)