§ 26-22. Definition; levy of tax.

(a)

Because of the advantages accruing from the operation of multiple stores wherever situated and because of the basic difference inherent in such character of operations, the city does hereby levy an annual license tax for each year upon each person engaged in the business of operating or maintaining, as part of a group or chain, any store within its respective boundaries, where goods, wares, merchandise or commodities of every description whatsoever are sold or offered for sale at retail under the same general management, supervision, ownership and control, and who are commonly recognized as a member of a chain and as a branch store.

(b)

The license authorized in this section shall be in addition to ad valorem taxes and any other licenses prescribed or authorized under laws of this state and ordinances of this city.

(Code 1966, § 17-96)

Cross reference

Definitions generally, § 1-2.