§ 17-55. Exemptions.

Latest version.

(a)

This article levies, in addition to other taxes and licenses levied in this city, a license tax on every person owning or operating or owning and operating a public utility for the privilege of engaging in such business carried on wholly in this city, and not a part of interstate commerce. This tax is not intended to be a tax for the privilege of engaging in interstate commerce, nor is it intended to be a tax on the business of interstate commerce nor is it intended to be a tax having any relation to interstate or foreign business or commerce in which any such person may be engaged in addition to its business in this city.

(b)

The provisions of this article and the taxes collectible hereunder shall not apply to or be levied against gross receipts derived from any business or operation conducted on navigable waters of the United States.

(Code 1955, § 15-16)

                    
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