§ 667.114. Occupational license taxes required to be paid.

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License fees collected under this Chapter are fees paid for the purpose of defraying the cost of administration of this Chapter and are declared to be regulatory fees in addition to and not in lieu of the occupational license taxes imposed by Chapters 770 and 772. The payment of a license fee under this Chapter shall not relieve a park vendor or other person of liability for and the responsibility of paying an occupational license tax where it is required by Chapters 770 and 772 and for doing such acts and providing such information as may be required by those Chapters.

(Ord. 83-61-178, § 1; Ord. 83-591-400, § 1; Ord. 90-216-79, § 24)

Note— Former § 268.114.

                    
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