(A) For the purpose of raising revenue:
(1) There is hereby levied an annual occupation tax equal to two times the amount of the liquor license fee as established by state law on the business of selling or offering for sale alcoholic liquor, whether at wholesale or retail, and including sales for consumption on and off the licensed premises; and
(2) Commencing January 1, 2010, there is hereby levied an occupation tax of 5% on the business of hauling or collecting refuse from premises located within the corporate limits of the city. Any refuse hauler engaging in the business of hauling or collecting refuse within the corporate limits of the city shall first register with the City Clerk/Treasurer on a form provided by the City Clerk/Treasurer. On or before the tenth day of each month, every registered hauler shall submit a statement showing the amount of gross receipts received from the business of hauling or collecting refuse from premises within the corporate limits of the city for the immediately preceding calendar month, together with the amount of occupation tax due and owing. The statement of gross receipts and any supporting documentation related thereto shall be subject to audit by the City Clerk/Treasurer or his or her designated agent. For purposes of this section, REFUSE shall mean and include garbage, building rubbish, demolition debris, putrescible waste, commercial waste, industrial waste, waste papers and cardboards, animal, food or vegetable waste, and any other waste matter or material.
(B) This chapter shall not apply to the hauling of refuse from the city-owned refuse site in accordance with a contract with the city.
(Prior Code, § 110.01) (Ord. 2009-7.1, passed 9-14-2009; Ord. 2009-11.1, passed 1-11-2010) Penalty, see § 10.99
Cross-reference:
Liquor control, see Ch. 112