An occupational license tax is hereby levied for the privilege of engaging in or managing any business, profession or occupation within the city. Such occupational license tax is levied on any person who:
(1) Maintains a permanent business location or branch office within the city for the privilege of engaging in or managing any business in the city.
(2) Maintains a permanent business location or branch office within the city for the privilege of engaging in or managing any profession or occupation within the city.
(3) Does not qualify under subsection (1) of this section and who transacts any business or engages in any occupation or profession in interstate commerce, if such license tax is not prohibited by section 8 of article I of the United States Constitution.