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It is ~h~reby made ohe duty os the ~mcense Inspector, his as- sistants, and the police de~u%mrtment to bring before the iw~ku~icipal cou~t of the City any violations of this ordinance which may come under thais notice ~ It is hereby made the duty of city officials 8nd employees to report in ~miting to the Director of Finance any and all violations of this ordinance that may come under their notice arJ to assist in the enforcement of tb~s ordinance under such rules and regulations as may be prescribed by the Director of Finance, ~%th the approval of the City Manager. Section 31. Liability for License: When any person shall by use of sig~s, circulars, cards, or use of city newspapers: advertise any business, it shall be-considered prima facie evidence of his liability u~x~er this cr~dinance and he shall be' required to take out a license for such business. Sectioh 32. Person or Cmnpar~, 5~eaning of: %~nerever the %~rds '~person" or ~,a~ ~ used in t~his ordi- nance, the same, or either of tham~ shall be construed to include per- ~on, company, firm, corporation or association. Section 33. Zoning: The Commissioner of the Revenue shall not issue a licer~e for conducting any business or practicirg any profession or calling at a location where the cor~uctingof such business orthe practiciDg of such profession or calling at such location is prohibited by the zon- ing ordi~ces of the City of Portsmouth. Section 34. CorporatioD~ and Partnerships: In the case of persor~l services and professional services, ?~n ti~e busLness taxed Is ~ .... ~ed by a corporation or the license tax shall be imposed upon the gross receipts of the corpo- ration or partners~hip, and paid by it, and when so paid, ~nd also when paid by an ~ividual amployi~g persons.who otherwise would be liable to a license tax, it shall be deemed to discha-~ge the licer~e tax ligoitity of all officers, partners, or other'-persor~ who share as partners, or receive their entire cm.~per~ation as officers or em- ployees, from the ~oss receipts upon which the tax is based, provided that the tax paid shall in no case be less tPmm the aggregate of the mirnf~taxes wn~cn,~ ' except f~r this provision, would be due from such officers, partners or employees. Ln caSe~ however, a parson v~o othen~ise w~ald be liable to licenee tax under personal services m~ professioDmi se~¢ices classi- ficatior~ is employed on a part tLme basis by a person, firm. or co?co- ration who.Davs~ a iicer~e tax und~r~ ~o~l~=~ n se~.~ces~= ~nd Drofessio~al -12-