Section
General Provisions
115.01 Definitions
115.02 Effective date; duration
115.03 Records required; examinations and audits
115.04 Confidentiality of information; exception
115.05 Unnecessary divulgence of information prohibited
License Fees
115.15 Imposition; rate
115.16 Powers and duties of administrator
115.17 Employer's duty to withhold and pay fees
115.18 Employee's duty
115.19 (Reserved)
115.20 Interest on delinquent license fees
115.21 License fee based on maximum gross receipts
115.22 License tax to produce minimum municipal income, schedule
115.99 Penalty
GENERAL PROVISIONS
For the purpose of this chapter the following definitions shall apply unless the context clearly indicates or requires a different meaning.
"ADMINISTRATOR." The City Clerk, and other officials and employees of the city, and any other persons as may be designated to administer and collect the taxes imposed by this chapter.
"COMPENSATION." See "GROSS RECEIPTS."
"LICENSE FEE." A tax imposed for the privilege of exercising the right to engage in a trade, occupation, or profession for compensation paid by others, or the right to engage in a trade, occupation, or profession, for oneself, for profit or gain, within the city.
(Ord. O-37-81, passed 8-25-81; Am. Ord. O-26-83, passed 8-23-83; Am. Ord. O-27-91, passed 9-24-91; Am. Ord. O-27-07, passed 12-11-07)
(A) This chapter shall apply and be effective from and after October 1, 1981, and shall remain in full force and effect until repealed or modified in a lawful manner.
(Ord. O-37-81, passed 8-25-81)
(B) The provisions of § 115.15(A) shall become effective on October l, l983, and the remaining sections of this chapter shall take effect as of July 1, 1983, it being the intent of this division (B) that the increased rate for the license fee imposed on persons engaged in a trade, occupation, or profession when employed by another shall be in effect on and after October 1, 1983 and the elimination of the net profits license fee imposed on persons engaged in a trade, occupation, or profession for themselves shall be in effect from and after July 1, 1983.
(Ord. O-26-83, passed 8-23-83)
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