§ 60.002 LICENSE TAX
   Each person, firm, partnership, corporation, association, or any form of business organization, owing operating, investing or engaging in any business, occupation, trade or profession, whether such be operated or conducted separately or in connection with other businesses, occupations, trades or professions, shall pay the following occupational license tax:
   (A)   For any of the above having a fixed place of business located in the city or engaging in business in the city, shall pay an annual, graduated occupational license tax based on the number of employees as follows:
Owner operated
   0 employees
   1, 2 or 3 employees
   4 to 10 employees
   over 10 employees
   (B)   General contractors and professional employers for this section shall be termed owners under subsection (A) and all subcontractors, laborers, and employees who work under a general contractor or professional employer are termed employees under this chapter.
   (C)   Any persons engaged in selling or unloading, not specifically covered in subsection (A) $ ___ per day or $28.00 per year, said rate of $28.00 per year shall be the maximum charge for anyone selling or unloading for business purposes in the city.
   (D)   Each coin operated machine ten dollars ($10.00) per year. Coin operated machines shall include any lawful coin or token-operated machine or device which contains no element of chance and which as a result of depositing a coin, token, or other object automatically or by some mechanical operation affords music or amusement of some character with or without vending any merchandise, but in addition to any merchandise. Coin machines shall not include any bona fide merchandise vending machine in which there are no amusement features.
(Ord. 2-83, passed 6-9-83, Am. Ord. 72-1992, passed 4-7-92; Am. Ord. 114-97, passed 3-4-97)
Cross reference:
   Penalty for violation, see § 60.999