(A) Any business not specifically enumerated in this chapter which the city may tax under this chapter shall pay a business license tax according to annual gross receipts, as specified in this section.
(B) Computation. Annual gross receipts shall be based on the data required of an applicant by § 3-1.112(B) of this chapter.
(C) GROSS RECEIPTS
shall mean the total sale prices of all sales, and/or the total amount charged or received for the performance of any act or service or employment, of whatever nature it may be, for which a charge is made or credit allowed, whether or not such act, service or employment is done as a part of or in connection with the sale of materials, goods, wares or merchandise, and when such act, service or employment occurs as a result of any business activity within the city.
GROSS RECEIPTS
includes all receipts, cash, credits and property of any kind or nature, except as excluded by this division (C), without any deduction therefrom on account of the cost of the property sold, the cost of the materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever as shown by either the federal or state income tax return required to be filed by such person.
GROSS RECEIPTS
exclude:
(1) Cash discounts allowed and taken on sales;
(2) Credit allowed on property accepted as part of the purchase price and which property may later be sold;
(3) Any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser;
(4) Such part of the sale price of property returned by purchasers upon rescission of a contract of sale as is refunded either in cash or by credit;
(5) Amounts collected for others for whom the business acts as an agent or trustee to the extent such amounts are paid to those for whom collected;
(6) The amount of gross receipts which has been the measure of a license tax paid to any other local government; and
(D) Those whose annual gross receipts fall within the range limits set forth in this division (D) shall pay a business license tax as indicated below:
From
| To
| Tax
|
$0 | $20,000 | $100 (except for non- professional home occupation businesses which shall pay $25) |
20,001 | 1,000,000 | $1.25/$1,000 of gross receipts |
1,000,001 and above | $1,250 plus 20¢/$1,000 of gross receipts over $1,000,000 |
(Ord. 2082-C-S, passed 3-25-14; Am. Ord. 2094-C-S, passed 12-9-14)