§ 15-37. Merchants to pay merchants' tax unless specifically classified.  


Latest version.
  • Any person or entity engaged in selling goods, wares, and merchandise that is specially classified, shall pay the specially classified business tax, and not the merchants' business tax; but any business entity not specially classified, and engaged in such business shall pay the merchants' business tax.

(Code 1953, § 23-11; Ord. No. C-06-41, § 2, 12-19-06 )