The fact that any person or entity represented himself as being engaged in any business,
occupation, or profession for which a business tax receipt is required for the transaction
of business or the practice of such profession shall be evidence of the liability
of such person to pay a business tax, regardless of whether such person or entity
actually transacts any business or practices a profession. Displaying a sign or advertisement
indicating the conduct of a business or profession at a given location, advertising
a business or profession in the classified section of the telephone directory or city
directory or other media shall be evidence that such person or entity is holding himself
out to the public as being engaged in a business or profession.
