§ 82-26. Levy.

Latest version.

(a)

There is hereby levied an annual license tax for the year 1976 and for each subsequent year upon each person engaged in the business of operating or maintaining, as part of a group or chain, any store within the city where goods, wares, merchandise or commodities of any description whatsoever are sold or offered for sale at retail under the same general management, supervision, ownership and control, and which is commonly recognized as a member of a chain and as a branch store.

(b)

The license tax authorized in this section shall be in addition to ad valorem taxes and any other license taxes prescribed or authorized under the laws of the state and the city.

(Code 1976, § 15-50)

                    
                        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');