§ 16-146. Liability of officers and agents; registration required; failure to obtain.

All persons subject to the occupation tax levy pursuant to this article shall be required to obtain the necessary registration for such business as described in this article, and in default thereof. Except as specifically otherwise provided for the professions listed under section 16-139, the officer or agent soliciting for or representing such persons shall be subject to the same penalty as other persons who fail to obtain a registration. Except to the extent otherwise provided for in this article, every person commencing business after January 1 of each year shall likewise obtain the registration provided for in this section before commencing such business. Any person transacting, or offering to transact, any of the kinds of business, trade, profession or occupation without first having so obtained such registration shall be subject to penalties provided in this article for such business, trade, profession or occupation.

(Code 1998, § 38-173; Ord. No. 21-95, § 9-1-15, 12-4-1995; Ord. No. 06-97, 4-7-1997)