§ 53. License taxes.

(a)

License taxes may be imposed by ordinance on businesses, trades, professions, and callings and upon the persons, firms, associations and corporations engaged therein and the agent thereof, except in cases where taxation by the localities shall be prohibited by the general law of the State, and nothing herein shall be construed to repeal, or amend any general law of the State with respect to taxation.

(b)

The council may require every person, firm or corporation using or operating a cart or motor vehicle on the streets of the city to secure a license and to pay a tax therefor, whether such vehicle is used or operated for compensation or not.

(c)

The council may subject any person, firm or corporation who or which without having obtained a license therefor, shall follow any business, occupation, vocation, trade, pursuit, calling, or shall do any other act for which a license is required by this section, to such fine or penalty as it is authorized to impose for any violation of its laws.

(d)

The council may, in its discretion, determine whether or not the commissioner of the revenue shall receive fees for issuing and transferring city licenses, and it may fix the amount of such fees and change the same from time to time; provided, however, that no such fees shall be payable out of the city treasury, but shall be paid by the person obtaining the license or transfer, and such license or transfer may be withheld by the commissioner of the revenue until such fees are paid.

(e)

Council may provide by ordinance for revoking any license for failure to comply with conditions upon which same is granted.

(Acts 2002, Ch. 685, § 1)

(Acts 2002, Ch. 685, § 1)