A. It is necessary that an occupational tax be levied and fixed for the purpose of securing revenues to assist in regulating and defraying the cost of police and fire protection and cost of other necessary municipal services.

B. The occupational tax required by this chapter shall be in addition to general ad valorem taxes now or hereafter levied pursuant to law, and shall be in addition to license fees prescribed in other parts of this code.

C. Nothing in this chapter shall be construed to apply to any person transacting and carrying on any business within the city which is exempt from taxation or regulation by the city by virtue of the constitution of the United States, the state of Oregon, or applicable statutes of the United States or the state of Oregon.

D. The levy or collection of an occupational tax upon any business shall not be construed to be a license or permit of the city to the person to engage therein in the event such business shall be unlawful, illegal, or prohibited by the laws of the state of Oregon, the United States, or other provisions of this code. (Prior code § 8.005)