(A) Any new businesses opening prior to the twenty-fifth of any month shall pay a minimum fee to be set at the rate of $9 per month, including the month of the opening of the business and each month for the rest of the calendar year as the minimum business license fee. Businesses opening on the twenty-fifth day of any month, or later in the month shall pay the rate of $9 per month for the rest of the calendar year, commencing in the month following the month of the opening of the business.
(1) For example, if a business opens on August 24, the minimum license fee will be for five months at the rate of $9 per month.
(2) If the business opened on August 25, the minimum license fee would be calculated on four months at the rate of $9 per month.
(B) Gross receipts shall continue to be calculated based on gross receipts for the calendar year of each business.
(1) For example, if a business opens on August 24, 1991, gross receipts will be calculated from August 24, 1991 through December 31, 1991.
(2) The minimum license fee will be credited against the gross receipts; however, no refunds will be paid in the event that the calculation of gross receipts multiplied by .0006 is less than the minimum business privilege tax as established herein.
(3) This section does not apply to businesses that have been in existence inside the corporate limits within the past five calendar years that move back into the corporate limits.
(Ord. 220.7-6-2008, passed 6-25-2008)