Sec. 31-16. - Enforcement.

It shall be the duty of the police to assist in the enforcement of this article, and they are required to report to the tax assessor-collector every person pursuing any business, vocation or occupation without having the required license.

(Code 1950, § 34-1; Code 1959, § 14-23)

Sec. 31-17. - Businesses, professions and occupations for which required; duration.

It shall be the duty of every person pursuing a business, profession or occupation within the city, upon which there is or may be levied an occupation tax by the city council, before commencing, engaging in or pursuing same, to procure a license from the office of the tax assessor-collector. The license shall be valid to midnight of the last day of May following issuance of the license.

(Code 1950, § 34-1.1; Code 1959, § 14-24)

Sec. 31-18. - Tax levied; amount.

There is hereby levied upon every person within the limits of the city pursuing a business, profession or occupation, a tax equal to one-half (½) of the tax imposed by the state upon each such business, profession or occupation and a tax or fee charge of one-half (½) of any fee so charged by the state which under the statutes and the constitution of the state may be imposed by the city.

(Code 1950, § 34-2; Code 1959, § 14-25)

Sec. 31-19. - When taxes due and payable.

Occupation taxes shall become due on the day upon which the person first engages in the pursuit, vocation, occupation or calling, and shall be payable annually, in advance, before the first day of June.

(Code 1950, § 34-3; Code 1959, § 14-26)

Sec. 31-20. - Partial payment of tax prohibited.

It shall be unlawful on the part of the tax assessor-collector to receive partial payments on account of occupation taxes, but the same shall be received by him only for the full periods authorized by the laws of the state.

(Code 1950, § 34-4; Code 1959, § 14-27)

Sec. 31-21. - Issuance of license.

Before any person shall engage in any pursuit, vocation, occupation or calling which is subject to the occupation tax provided for in section 31-18, the amount of the tax shall be paid to the tax assessor-collector, who shall give a receipt therefor upon forms furnished by the director of finance, and shall issue to the person applying therefor a license signed by the director of finance, attested by the tax assessor-collector, and sealed with the seal of the city, to pursue for the time named in the license, the occupation, pursuit, vocation or calling named in the license.

(Code 1950, § 34-5; Code 1959, § 14-28)

Sec. 31-22. - License numbers.

The director of finance shall furnish the tax assessor-collector with all occupation tax receipts numbered serially, and such collector shall number each license issued by him to correspond with the number on the receipt.

(Code 1950, § 34-6; Code 1959, § 14-29)

Sec. 31-23. - Receipts for licenses.

All occupation taxes shall be receipted for by the tax assessor-collector only upon printed receipts furnished and counter-signed by the director of finance. All occupation receipts issued by the assessor-collector shall have duplicate stubs which shall be signed by him at the time of payment in like manner as the receipt. One of these stubs shall be filed with the assessor-collector's monthly report to the director of finance, and the other stub shall be retained by him until he makes his annual statement.

(Code 1950, § 34-7; Code 1959, § 14-30)

Sec. 31-24. - Display of license.

Each occupation license shall be posted by the licensee in a conspicuous place at his place of business.

(Code 1950, § 34-8; Code 1959, § 14-31)

Sec. 31-25. - Discriminatory practices of licensee prohibited.

It shall be unlawful for any licensee doing business in the city under and by virtue of any license issued by the city to deny admission to the place of business to any person, merely because he is a member of the armed forces of the United States or its allies, of the reserve officers' training corps, of the boy scouts of America, of the fire and police departments of the city, whether they are in or out of uniform, or to any governmental employee in or out of uniform, or because of citizenship in any Latin-American republic or merely because of racial origin, provided the admission of such person is not in conflict with state and federal laws.

(Code 1950, § 34-9; Code 1959, § 14-32)

Sec. 31-26. - Revocation.

Any license granted or issued by the city shall be subject to revocation by the city council after due notice to the holder of such license and hearing thereon, upon proof of violation of section 31-25.

(Code 1950, § 34-10; Code 1959, § 14-33)

Sec. 31-27. - Lien for taxes in arrears.

All arrearages of occupation taxes, which may be due by reason of a business having been carried on without the payment of a tax, shall be a lien upon all stock and fixtures owned or used in or making a part of any business or vocation liable to such tax, which lien shall authorize the tax assessor-collector to seize and sell, after ten (10) days' notice, so much of the stock or other personal property of any person owing such taxes as will satisfy the claim for taxes, and all costs incurred by such proceedings.

(Code 1950, § 34-14; Code 1959, § 14-34)

Secs. 31-28—31-39. - Reserved.