§ 36.34. Regulatory Licenses.

The Business Tax Receipts issued under the authority of Chapter 36 of this Code are Receipts of payment of the business taxes levied on the privilege of carrying on or engaging in a business, profession or occupation under the City's taxing power. The Business Tax Receipts are not regulatory licenses issued under the City's police power. Provisions of a regulatory nature contained in Chapter 36 of this Code are placed in Chapter 36 as a matter of convenience only. Although a separate regulatory Business Tax Receipt is not issued, such provisions are imposed as conditions of an additional regulatory license imposed under the City's police power to regulate businesses, occupations, professions, trades, or callings in order to protect the public health, morals, safety and welfare.

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