§ 4-7-16. Builders, developers; license tax rate.

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Every person conducting or engaging in the business, trade, occupation or calling of improving or developing for sale or rent of any property or structure owned or leased by or otherwise in the control of such builder and developer shall pay an annual license tax of Five Cents ($0.05) for each One Hundred Dollars ($100.00) of gross receipts on the business done within the County. (10-1-69; 5-15-72; 1961 Code, § 25-39; 38-73-25; 2-77-4; 33-94-4.)

                    
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