§ 58-116. No burden on interstate commerce.

Latest version.

No special or business tax receipt fee provided for by this article is intended to be levied or a burden upon interstate commerce; and where a person is engaged in interstate and intrastate commerce, the fee required by this article is intended to be levied upon and on account of the intrastate portion of the business only.

(Code 1999, § 18-46; Ord. No. 76-15, § 15, 12-7-1976; Ord. No. 2016-23, § 66-65, 6-13-2017)

                    
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