Privilege taxes on business and occupation.
Section 34
SEC. 34. Privilege taxes on business and occupation.— Business and o«u-A privilege tax must be paid before any business or occupation hereinafter specified can be lawfully begun or pursued. The tax on business is payable for every separate or distinct establishment or place where business .subject to the tax is conducted; and one occupation or line of business does not become exempt by being conducted with some other occupation or business for which such tax has been paid. On some sorts of business the tax is in a fixed amount, while on other sorts of business it is reckoned at a certain rate per cent on the amount of business transacted. The occupation tax is in a fixed amount in all cases. The occupation tax must be paid by each individual en- -by whom payable, engaged in a calling subject thereto; the tax on a business, by the person, firm, or company conducting the same.