Columbia Licensing, Taxation and Regulation of Occupations and Businesses ordinance (Charter § 166)

The council shall have power by ordinance to license, tax and regulate all businesses, occupations, professions, vocations, activities, or things whatsoever set forth and enumerated by the statutes of this state now or hereafter applicable to constitutional charter cities, special charter cities, cities of the first, second, third or fourth class, or of any population group, and which such cities are now or may hereafter be permitted by law to license, tax and regulate.

Any ordinance imposing a license tax may divide and classify any subject of taxation, and may impose a different tax upon each class, but the tax shall be uniform for each class. A separate license tax may be imposed for each place of business conducted or maintained by the same person, firm or corporation.

All licenses shall be issued for such periods as may be provided by ordinance.

(4-7-75)