(A) The annual fee for a business license shall be set by Council resolution and be the combination of both a base amount and a charge for each full-time employee or full-time equivalent (FTE) employee, or blended into one fee, tiered by the number of FTEs.
(B) To determine the number of FTEs, the following apply.
(1) Employees normally working 32 or more hours per week throughout the year shall be considered full-time and shall count as one FTE.
(2) Employees working less than 32 hours per week or who are temporary or seasonal employees shall be counted as one-half of an FTE.
(3) The annual business license fee shall be based upon the number of employees employed at the time of application for or renewal of a business license.
(4) For purposes of determining the number of full-time equivalent employees when renewing an existing business license, the count shall be based on the average of FTE employees during the previous 12-month period.
(Prior Code, § 7.030) (Ord. 2008-01, passed 3-31-2008)