(a) 
Levy.
There is hereby levied and there shall be collected from every person, firm, association or corporation pursuing any trade, profession, calling, avocation, occupation and other business now subject to the state license or occupation tax, an occupational tax as provided by the general laws of the state.
(b) 
Rate of tax; payment.
The annual license or occupation tax shall be equal in each instance to one-half the state license or occupation tax (unless a lesser amount has been legally established by city ordinance for specific occupations), which said taxes shall be paid annually in advance except where otherwise provided by the state laws, in which event the same may be paid as is provided by the state law.
(Ordinance 93-562 adopted 9/14/93; Ordinance 94-566 adopted 8/23/94; Ordinance 95-572 adopted 9/12/95; Ordinance 96-577 adopted 9/3/96; Ordinance 97-581 adopted 9/2/97; Ordinance 98-588 adopted 8/18/98; Ordinance 00-05 adopted 9/19/00; Ordinance 01-06 adopted 9/18/01; Ordinance 03-09 adopted 9/16/03; Ordinance 04-05 adopted 9/16/04; Ordinance 06-02 adopted 10/19/06; Ordinance 11-01 adopted 10/27/11; Ordinance 12-03 adopted 10/18/12; Ordinance 13-10 adopted 9/30/13; Ordinance 14-05 adopted 9/29/14; Ordinance 15-06 adopted 9/17/15; Ordinance 16-09 adopted 9/15/16; Ordinance 17-08 adopted 9/21/17; Ordinance 18-03 adopted 9/28/18; 1994 Code, secs. 36.15(D), 110.02)