To carry out the purposes set forth herein, an excise tax is hereby imposed and levied on every person, firm, corporation or association doing business within the boundaries of the local transit area, which employs 1 or more employees, or contracts orally or in writing with any commission merchant or commission employee. For the same purposes, a tax is imposed on each individual’s net earnings from self-employment and hereinafter shall be included when there is a reference to payroll and self-employment tax. The amount of the tax shall be 0.6% of the total payroll expense of each taxpayer or of the individual’s net earnings from self-employment, as the case may be. The payroll and self-employment tax shall be in full force and effect from and after January 1, 2002, and shall apply to payroll expense and net earnings from self-employment incurred after that date. This tax is imposed for the provision of public transportation services within the local transit area in order to provide for the business community to carry a share of the costs of local government in return for the benefits and opportunities available because of the city government and services.
(Ord. 1081, passed 11-21-2001)