Section 1231. Certain restrictions against double taxation


Latest version.
  • Except as
      expressly otherwise provided in this article, nothing  in  this  article
      shall  limit or prevent the imposition of a tax on gross income or a tax
      on gross receipts of persons, firms and corporations doing  business  in
      any  city with a population of one million or more. No such person, firm
      or corporation, however, shall be subject to the  imposition  under  the
      provisions  of  this  article  of  more than one tax by any such city on
      gross income or gross receipts for the privilege of doing business.