There is hereby levied, and there shall be collected from every person pursuing any occupation taxed by the general laws of the state, an annual occupation tax equal in each instance to one-half of the state occupation tax, except as otherwise provided in this Code, which taxes shall be paid annually in advance except where otherwise provided by state law, in which event such taxes may be paid as provided by state law.
(Code 1974, § 10-1)
There shall be levied and there shall be collected from every person pursuing any occupation that may be taxed by the general laws of the state, an amount equal to one-half of such state occupation tax, except as otherwise provided in this Code, which shall be levied and collected as provided in section 78-76.
(Code 1974, § 10-2)
Every owner, operator, keeper and exhibitor of coin-operated machines, including, but not limited to, cigarette vending machines, food vending machines and all other machines operated by coin, shall pay the coin-operated machine occupation tax in section 30-21.
(Code 1974, § 10-7)
The city shall collect the tax required by section 78-96 and shall issue on the payment thereof a proper receipt therefor to the owner of each coin-operated machine. It shall be unlawful to keep, operate or exhibit within the city any coin-operated vending machine without the owner or operator having in his possession a current receipt for payment of the tax required in this division.
(Code 1974, § 10-8)