A. No person may transact and carry on any such business in the city without first having obtained a certificate of occupation therefor for the current calendar year as herein provided or without complying with any and all applicable provisions of this chapter.

B. A tax year for the purposes of this chapter shall commence January 1st of each year and terminate at midnight December 31st of the same year. The occupational tax required shall be due and payable on the first day of January of each year for the calendar year following and shall be delinquent on and after the following first day of February. The occupational tax for persons engaged in any trade, shop, business, occupation, profession, or calling after January 1st any year shall be prorated to the closest quarter of such year and shall be delinquent if not paid within thirty (30) days after the commencement of such occupation.

C. Each branch establishment of business or location of a business conducted by any person shall, for the purposes hereof, be a separate business and subject to the tax provided in Section 5.04.040, but warehouses used solely incidental in connection with a business license pursuant to the provisions of this code and operated by the person conducting such business shall not be separate places of business or branch establishments.

D. No person whose income is based solely on an hourly, daily, weekly, monthly, or annual wage or salary shall, for the purpose of this chapter, be deemed a person transacting and carrying on any business in the city.

E. The agent or agents of a nonresident proprietor engaged in any business for which a tax is required by this chapter shall be liable for the payment of the fee provided in Section 5.04.040 and for the penalties for failure to pay the same or to comply with the provisions of this chapter to the extent and with like effect as if such agent or agents were themselves proprietors. (Ord. 2002-1 § 1 (part); prior code § 8.010)