§ 110.53 HOME OCCUPATION FEE.
   (A)   The annual business license tax for a home occupation license shall be $36 annually, or $9 on a quarterly basis.
   (B)   Any individual that applies for a home occupation license in lieu of a regular business license shall meet all other requirements of this code of ordinances.
   (C)   In order to qualify for a home occupation license in lieu of a regular business license, the gross receipts of the business shall not exceed $4,000 annually, or $1,000 on a quarterly basis.
   (D)   The applicant shall not be considered eligible for a home occupation license if it is determined that he would fall within the jurisdiction of § 110.56 of this subchapter:
      Every person conducting, carrying on, or managing a business consisting of owning, operating, opening, establishing, managing or having charge of any temporary location or place of business of any kind for the sale of any insolvent, bankrupt, fire damaged, or other similar goods, wares, or merchandise, and every itinerant or transient merchant having a temporary place of business, but not having any continuous or permanent place of business in the city, who sells or offers for sale any insolvent, bankrupt, fire damaged, or other goods, wares, or merchandise shall pay a license tax pursuant to § 110.50 of this subchapter; however, the provisions of § 110.27 of this chapter regarding the issuance of quarterly licenses apply.
   (E)   The applicant for a Home Occupation Fee shall sign an affidavit under penalty of perjury indicating that he is in compliance with and will remain in compliance with divisions (A) through (D) of this section.
   (F)   The Director of Finance may require that the applicant produce such records as he deems necessary to substantiate any information required.
('63 Code, § 6-1.204) (Ord. 378-C.S., passed 12-7-82; Am. Ord. 392-C.S., passed 12-20-83; Am. Ord. 533-C.S., passed 12-21-91)