§ 19-119. Exemption—nonresident persons regulated by the department of business and professional regulation.

Latest version.

If any person engaging in or managing a business, profession, or occupation regulated by the Department of Business and Professional Regulation has paid a business tax for the current year to the county or municipality where the person's permanent business location or branch office is maintained, the City may not levy a business tax on the person for performing work or services of a temporary or transitory basis within the city limits. This exemption does not apply if a permanent office or business location is maintained in the city.

(Ord. No. 2006-47, § 2, 12-5-06)

                    
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