Simi Valley |
Code of Ordinances |
Title 3. FINANCE |
Chapter 1. BUSINESS TAX CERTIFICATION* |
Article 1. General Provisions* |
§ 3-1.108. Exemptions: Conflicts with Federal and State laws.
The provisions of this chapter shall not be construed to require a person to obtain a business tax certificate prior to doing business within the City if such requirement conflicts with the applicable statutes of the United States or of the State.
Persons not required to obtain a business tax certificate prior to doing business within the City because of conflicts with applicable statutes of the United States or of the State shall be liable for the payment of the business tax imposed by the provisions of this chapter.
(§ 1, Ord. 554, eff. January 11, 1984)