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(A) The occupational license fee that is levied and imposed by this chapter is at the rate of:
(1) Employees. One and one-fourths percent of all of the gross compensation earned by an employee for labor, work or services provided in the city.
(2) Those not an employee. One percent 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 $50 and no more than $15,000, provided, however, that the Mayor or City Administrative Officer may waive the $50 minimum in the event of either:
(a) The total gross receipts from activities in the city during the tax period are less than $5,000; and
(b) Within 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 $50 minimum that has been paid after deducting the tax that is due based on a rate of 1.0% 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 $50 minimum that is incomplete or fails to follow the process for that waiver described in this section.
(C) The net profits received from the operation of real estate by persons, trust companies, and real estate agents, for or on behalf of persons (or estates) are subject to the license fee imposed by the section.
(D) Net profits received from the operation of a two-dwelling unit rental property, where the owner occupies one dwelling unit and rents the other dwelling unit that is a part thereof, shall not be subject to the license fee imposed by this section.
(Ord. 1578-2008, passed 2-19-08; Am. Ord. 1708-2015, passed 12-15-15)