§ 10-46. Levy; payment.  


Latest version.
  • (a)

    An annual occupation tax is hereby levied and shall be collected from every person pursuing any occupation taxed or which may hereafter be taxed by the general laws of the state, and such annual occupation tax shall be equal in each instance to one-half of the amount levied by the state for such occupations, except as provided in division 2 of this article. However, the levy of occupation taxes in this section shall not apply unless permission for such levy is specifically granted to cities by the legislature of the state.

    (b)

    All occupation taxes shall be paid annually, in advance, except where otherwise provided by state law, in which event the method of payment provided by state law shall govern.

(Code 1966, § 22-15)