A.
It is necessary that occupation taxes be levied and fixed for the purpose of securing revenue to assist in defraying the cost of police protection and other necessary municipal services.
B.
The taxes imposed by this chapter shall be in addition to general ad valorem taxes now or hereafter levied pursuant to law.
C.
The city shall not issue an occupation tax license to any person engaged in any business which is unlawful, illegal, or prohibited by the laws of the state of Oregon or the United States government, or the ordinances of the city of Rogue River, Oregon. The levy or collection of an occupation tax upon any business shall not be construed to be a license or permit of the city of Rogue River, Oregon, to the person engaged in any business which is unlawful, illegal, or prohibited by the laws of the state of Oregon or the United States or by the ordinances of the city of Rogue River, Oregon.
(Ord. 85-109-O § 2; Ord. 13-379-O § 1; Ord. 23-418-O § 15)