Columbia Construction of license tax ordinance (§ 28-34)

The license tax required on each motor bus shall be a tax on the business of conveying passengers over and upon the public streets and places in the city. Nothing herein contained shall be construed as to exempt the owner from the paying of the tax imposed as a registration tax or license by the city in licensing motor vehicles or automobiles to be operated on its streets, or the tax which the city levies on motor vehicles or automobiles as personal property. Nor shall anything herein be construed to exempt the owner or driver of a motor vehicle from the qualifications which the city or the state may require of persons who operate motor vehicles or automobiles upon public streets.