§ 8A-243.2. 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-247.1 for each place of business.

(2)

No 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. 77-67, § 1, 9-20-77; Ord. No. 80-91, § 62, 9-2-80; Ord. No. 85-72, § 1, 9-19-85; Ord. No. 95-109, § 72, 6-20-95; Ord. No. 06-191, § 2, 12-19-06)

Editor's note

Ord. No. 77-67, § 1, adopted Sept. 20, 1977, amended the Code by adding provisions designated as §§ 8A-243 and 8A-243.1, duplicating numbers already assigned to Code provisions; accordingly, the editor has redesignated said provisions as §§ 8A-243.2, 8A-243.3.