§ 19-111. Conclusive evidence of engaging in business.

The fact that any person reports himself to be engaged in any profession, occupation, or industry for the transaction of which a local business tax receipt is required under this article either by exhibiting a sign or advertisement or by advertising in any newspaper or any other publication or periodical or by the distribution of any advertising matter or material or in any other way indicating engagement in such business, profession, or occupation, shall be conclusive evidence of the liability of such person to pay a local business tax under this article regardless of whether any business has actually been transacted or not.

(Ord. No. 2006-47, § 2, 12-5-06)