§ 25-83. Banks, savings and loans, etc.

(a)

Every person engaged in business as a bank, banker, trust company, savings company, building and loan association, or savings and loan association, whether as owner, agent, broker or otherwise, shall pay an annual business tax of two hundred twenty-five dollars ($225.00) for each place of business and shall pay an annual business tax of seventy-five dollars ($75.00) for each automatic teller machine located off the site of the principal or branch business office.

(b)

Any person or business not falling within the provisions of paragraph (a) of this section which owns, leases or franchises any automatic teller machine shall pay an annual business tax of seventy-five dollars ($75.00) for each such machine.

(Code 1965, § 7-78; Ord. No. 80-15, § 39, 9-15-80; Ord. No. 94-15, § 7, 8-9-94; Ord. No. 2006-24 , § 1, 12-19-06)