§ 13-77. List of lessees to be filed with city collector; liability for tax.

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Every person operating a business who shall lease to another any department, space or facility on the premises shall file with the city collector on or before the first day of January each year or at the time of leasing, a list of all such lessees, except residential. Each such lessee shall be liable for the occupation tax herein provided for the business, occupation or profession of such lessee.

(Code 1967, § 20-7)

                    
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