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 hereafter be so taxed, an annual occupation tax equal
in each instance to one-half the state occupation tax, which tax shall
be paid annually in advance except where otherwise provided by state
law, in which event the tax may be paid as provided by state law.
(1967 Code, sec. 25-2; 2008 Code,
sec. 66-31)
It is unlawful to pursue or follow any occupation, calling or
profession or do any act taxed by law, or exhibit any machine or instrument,
for which a tax is required to be paid by the provisions of this article
or state law, without exhibiting and displaying the tax receipt issued
in the manner provided by state law.
(1967 Code, sec. 25-3; 2008 Code,
sec. 66-32)
