§ 36.26. Business Tax Receipt Required for Tenants in Municipal Owned/Leased Facilities within Corporate Limits.

Persons engaged in sales, promotional activities and concessionaires on or in municipal owned/leased facilities must obtain a Business Tax Receipt as described in this Chapter unless such person is otherwise exempt by law, ordinance, or statute or the facility operator has obtained a Business Tax Receipt pursuant to Section 36.35(78)(a) of this Code. Persons participating in home, trade or similar shows who hold a City Business Tax Receipt are exempt from obtaining an additional Receipt under this section. Promoters of activities who sublease space to other persons are responsible to assure that all such persons obtain any applicable Business Tax Receipt prior to opening, unless the facility or the promoter are exempt therefrom as provided herein.

(Ord. of 8-13-1973, § 1; Ord. of 6-6-1994, Doc. #27592; Ord. of 5-10-2010, § 1, Doc. #1005101103)