§ 8A-218. Dealer in intangible personal property.

(1)

Every person engaged in the business of trading, bartering, serving, buying, lending or selling intangible personal property, whether as owner, agent, broker, or otherwise, shall pay a local business tax as provided for in the schedule of taxes, Section 8A-223.1 for each place of business.

(2)

No local business tax receipt shall be required under this section where the trading, bartering, buying, lending or selling is incidental to and a part of some other business classification on which an local business tax is imposed by this article.

(Ord. No. 72-44, § 1, 8-15-72; Ord. No. 77-66, § 9, 9-20-77; Ord. No. 80-91, § 29, 9-2-80; Ord. No. 85-72, § 1, 9-19-85; Ord. No. 86-5, § 1, 2-4-86; Ord. No. 95-109, § 34, 6-20-95; Ord. No. 06-191, § 1, 12-19-06)