§ 12-23. Obligation to obtain certificate of use and local business tax receipt.
Latest version.
The fact that any person represented themselves as being engaged in any business,
occupation or profession for which a local business tax is required for the transaction
of business or the practice of any such profession, shall be evidence of the liability
of such person to pay a local business tax, regardless of whether such person actually
transacts any business or practices a profession. Displaying a sign or advertisement
indicating the conduct of a business or profession at a given location, advertising
a business or profession in the classified section of the telephone directory or city
directory or other media shall be evidence that such person is holding themselves
out to the public as being engaged in the business or profession.
