§ 24-2. Occupation taxes—Generally.

(a)

There is hereby levied on every person pursuing any occupation, business or profession in this city an occupation tax equal to one-half (½) of that amount payable to the State of Texas.

(b)

Unless otherwise provided in this Code, all such occupation taxes shall be due and payable by January first of each year, and shall expire on December thirty-first of that year.