§ 26-1008. Vehicles; baggage, express, freight, parcel delivery or transfer business.

(a)

Every person engaged in the baggage, express, freight, parcel delivery or transfer business using horse-drawn or other vehicles therein shall be subject to a license fee as set forth in Appendix A to this Code or a license tax equal to $0.36 per $100.00 of the gross receipts of the business, as provided in Section 26-871.

(b)

The license tax prescribed in this section shall be in addition to the license taxes prescribed elsewhere upon vehicles of any kind.

(Code 1993, § 27-449; Code 2004, § 98-782)

(Code 1993, § 27-449; Code 2004, § 98-782)