§ 13-125. Trading, etc., in intangible personal property.

(a)

Every person engaged in the business of trading, bartering, buying, lending or selling intangible personal property, whether as owner, agent, broker or otherwise, shall pay a business tax of two hundred dollars ($200.00) for each place of business, and shall pay an annual business tax of seventy-five dollars ($75.00) for each automatic teller machine located off the site of the principal or branch business office.

(b)

Any person or business not falling within the provisions of paragraph (a) of this section which owns, leases, or franchises any automatic teller machine shall pay an annual business tax of seventy-five dollars ($75.00) for each such machine.

(Ord. No. 1995-10, § 1, 7-18-95; Ord. No. 2007-1, § 2, 1-16-07)