(A) The occupational license fee that is levied and imposed by this subchapter is at the rate of:
(1) Employees. One percent (1%) of all of the gross compensation earned by an employee for labor, work or services provided in the city.
(2) Those not an employee. Three-fourths of one percent (0.75%) of the net profits of everybody, other than an employee, who is engaged in any franchise, trade, occupation, profession or other business in the city; but no less than fifty dollars ($50.00); provided, however, that the Mayor or City Administrative Officer may waive the fifty dollar ($50.00) minimum in the event of either:
(a) The total gross receipts from activities in the city during the tax period are less than five thousand dollars ($5,000.00); and
(b) Within thirty (30) days after the close of the tax year of the taxpayer, the city receives a written request for a refund of the balance of the fifty dollar ($50.00) minimum that has been paid after deducting the tax that is due based on a rate of three-fourths of one percent (0.75%) of the net profits generated in the city.
(B) There is hereby reserved to the Mayor or the City Administrative Officer the right to deny any request for a waiver of the fifty dollar ($50.00) minimum that is incomplete or fails to follow the process for that waiver described in this section.
(Ord. 2007-11-06, passed 12-10-07)