There is hereby levied, and there shall be collected from every person pursuing any
occupation taxed by the general laws of the state, or which may be hereafter so taxed,
an annual occupation tax equal in each instance to one-half of the state occupation
tax, which tax shall be paid annually in advance except where otherwise provided by
the state law, in which event the same may be paid as provided by the state law.
(Code 1970, § 32-1)
Charter reference—
Authority of city to license trades or occupations and to impose occupation taxes,
Art. III, § 7.
State Constitution reference—
Occupation tax to be not more than one-half of state tax, Art. VIII, § 1.
var val = document.getElementById('citecontent').innerHTML;
art.dialog.defaults.title = window.location.href;
art.dialog.data('cite', val);
art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');
