Unless specifically exempted by law, no person shall engage in or manage any business,
profession, occupation or lease department in the county unless a local business tax
receipt has been procured from the collector. Any person holding themselves out to
the public by sign, printed matter, telephone directory classified section, city directory
or otherwise as being engaged in business or as offering services, merchandise or
property to the public for consideration, regardless of whether such person actually
transacts any business or practices a profession, shall be considered as engaging
in a business and shall be a required to obtain a local business tax receipt. Such
local business tax receipt shall be issued upon receipt of a completed application
and payment of the local business tax herein provided.
