Section
License Taxes
110.01 Definitions
110.02 License tax upon certain trades and business operations
110.03 Unlawful to conduct business without a license
110.04 Duration of license tax
110.05 License required for every separate business
110.06 License required for every place of business
110.07 Display of license required; exception
110.08 No abatement of license tax
110.09 When due; late penalty
110.10 Conflicts
110.11 Adoption date
Special Events
110.25 Nondiscrimination
110.26 Definitions
110.27 Allowance of special event upon issuance of a permit
110.28 Approval of applications
110.29 Considerations for special event permit requests
110.30 Sale and consumption of alcoholic beverages
110.31 Firearms
110.32 Application fee
110.99 Penalty
Appendix A: Schedule of License Taxes
LICENSE TAXES
For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
AGENT. The person having the agency for the manufacturer, producer or distributor.
BUSINESS. Any business, trade, occupation, profession, avocation or calling of any kind, subject, by the provision of this subchapter, to a license tax.
ENGAGED IN THE BUSINESS. Engaged in the business as owner or operator.
FISCAL YEAR. The period beginning with July 1 and ending with June 30 next following.
PERSON. Any person, firm, partnership, company or corporation.
QUARTER. Any three consecutive months.
(Ord. eff. 7-1-2001)
In addition to the tax on property and poles, as otherwise provided for, and under the power and authority conferred in the laws of this state, there shall be levied and collected annually, or more often, where provided for, a privilege license tax on trades, professions, agencies, business operations, exhibitions, circuses and all subjects authorized to be licensed, as set out in the following sections and schedule in Appendix A. All licenses shall be a personal privilege and shall not be transferable. Nothing herein contained shall be construed to prevent the Board of Commissioners from imposing from time to time, as they may see fit, any license taxes as are not specifically herein defined, or from increasing or decreasing the amount of any special license tax, or from prohibiting or regulating the business or acts licensed, and all licenses are granted subject to the provisions of existing ordinances for those thereafter enacted.
(Ord. eff. 7-1-2001)
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