Any person, and any and all of such person's members, agents, or persons in charge
who maintains a permanent business location or branch office within the city for the
privilege of engaging in or managing any business, profession, or occupation within
the city's jurisdiction, including the use of any vehicle for which a business tax
receipt is required, or any person who transacts any business or engages in any occupation
or profession in interstate commerce, if the business tax is not prohibited by section
8, Article I of the United States Constitution, without first having obtained a business
tax receipt, or who shall fail to display or exhibit such business tax receipt required
by this article or who shall otherwise violate this article shall be subject to the
penalties found herein. The payment of any penalty for transacting any business without
a business tax receipt shall not excuse or exempt such person from the payment of
any outstanding business taxes.
