Every person engaged in the business of operating a place for receiving or delivering
articles to be laundered, cleaned, pressed, repaired or serviced elsewhere shall pay
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. However, no tax shall be assessable against the gross receipts under this section
if the person operating such place is the same person as the person who engages in
the business of doing the laundry, cleaning, pressing, repairing or servicing elsewhere
and the gross receipts of the business are included in the gross receipts of the business
of the one who does the laundry, cleaning, pressing, repairing or servicing for the
purpose of a license tax by the City.
(Code 1993, § 27-434; Code 2004, § 98-767)