US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 23
                                LICENSE TAXES
    63-2302.  LICENSE TO BE PROCURED BEFORE COMMENCING BUSINESS. A license
must be procured immediately before the commencement of any business or
occupation liable to a license tax from the treasurer of the county where the
applicant desires to transact the business which license authorizes the party
obtaining it in his particular locality in the county to transact the business
described in the license. Separate licenses must be obtained for each branch,
establishment or separate house of business located in the same county.
    No license issued under this chapter shall be required of any person to
carry on any business within the limits of any incorporated city having power
by its charter to impose or levy city license taxes, if such person procures
the license required by the ordinances or orders of such city.