§ 3-31. Occupation tax nontransferable or nonrefundable.

Latest version.

The occupation taxes levied by the provisions of this article shall cover only the person paying the tax and no other successor thereof, and shall not be refundable nor transferable under any circumstances.

(Code 1966, § 2-10; Code 1982, § 3-31; Ord. No. 1570, § 2, 7-21-1975; Ord. No. 3413, § 1, 8-20-2018 )

                    
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