§ 22-81. Businesses with no location in the state.

(a)

Registration and assessment of an occupation tax is hereby imposed on those businesses and practitioners of professions with no location or office in the state if the business' largest dollar volume of business in the state is in the city and the business or practitioner:

(1)

Has one or more employees or agents who exert substantial efforts in the jurisdiction of the city for the purpose of soliciting business or serving customers or clients; or

(2)

Owns personal or real property which generates income and that is located within the jurisdiction of the city.

(b)

The business registration of each business operated in the city shall identify the dominant line of business that the business conducts.

(Code 1979, §§ 36-5.0, 36-6.0)