Chapter 7 Section 7-2-1 (a) No person shall engage in or manage the business, profession or occupation or exercise any privilege mentioned and designated in this chapter, unless a city local business tax receipt shall have been procured from the city treasurer by the payment of the local business taxes set opposite such designation of the business, profession, occupation or privilege as set forth in this chapter.
(b) The persons upon whom the local business tax shall be levied shall be construed to be the following:
(1) Any person who maintains a permanent business location or branch office within the city for the privilege of engaging in or managing any business within the city's jurisdiction;
(2) Any person who maintains a permanent business location or branch office within the city for the privilege of engaging in or managing any profession or occupation within the city's jurisdiction;
(3) Any person who does not qualify under the provisions of (1) or (2) above and who transacts any business or engages in any occupation or profession in interstate commerce where such a local business tax is not prohibited by Section 8 of Article I of the United States Constitution.