Loading...
For the purpose of this subchapter, the following definition shall apply unless the context clearly indicates or requires a different meaning.
GROSS RECEIPTS. Receipts derived from residential and commercial sales and services rendered within the corporate limits of the City, but shall not include receipts from any government, school district, political subdivision, or official agency thereof.
(Prior Code, § 9-3-1)
Any public utility company doing business within the corporate limits of the City shall pay to the City a business license tax, unless it is already paying a franchise tax to the City under a franchise granted such company by the City. Such tax shall be equal to 2% of gross receipts derived solely from services rendered within the City. As it concerns all telephone companies, the license tax shall be equal to 2% of their gross receipts derived solely from providing local telephone service and directory advertising charges within the City.
(Prior Code, § 9-3-2)
The license tax hereby imposed and payments for the license tax shall be due and payable quarterly in advance, on the first day of each calendar quarter. The license shall expire on the last day of each quarter. The amount of the license tax payable at the beginning of each quarter shall be based upon the gross receipts for such company for the previous quarter.
(Prior Code, § 9-3-3)