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Chapter 18 TAXATION, REVENUE AND MISCELLANEOUS BUSINESS REGULATIONS*
Section 18-61 Occupation tax inapplicable where prohibited by law or provided for pursuant to other existing law.
An occupation tax shall not apply to the gross receipts of any part of a business where such levy is prohibited or exempted by the laws of the state or of the United States. (Ord. of 12-27-95(3), I)
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