A. Newspaper Business. Every person conducting the business of publishing a newspaper, magazine or other periodical, shall pay a business tax of twenty-five dollars per year, plus ten cents per year for each one thousand dollars of the first ten million dollars of gross receipts and five cents per year for each one thousand dollars of gross receipts in excess of ten million dollars.
B. Newspaper or Magazine Distribution. Every person engaged in the business of selling or delivering newspapers, magazines or other periodicals, capable of being entered as second class matter under the provisions of the United States Post Office regulations and federal statutes, through the physical presence of himself, his employees, his agents, or his equipment, to regular customers, street stands, or bona fide subscribers within the city, shall pay a business tax of twenty-five dollars per year, plus ten cents per year for each one thousand dollars of gross receipts derived from or directly attributable to such selling activities carried on by such person within the city.
The provisions hereof shall not apply to any person who is subject to the tax provisions of subsection A of this section; nor shall such provisions be construed to require the payment of any tax by any person who is a bona fide employee of the person who by reason of such sales is subject to tax under the provisions of this subsection or subsection A of this section; provided, further, that for the purpose of this subsection, newspaper residential route carriers shall be deemed employees of either the newspaper or the person acting as an independent contractor for the distribution of newspapers.
C. Radio Station. Every person conducting the business of a radio station shall pay a business tax of twenty-five dollars per year, plus ten cents per year for each one thousand dollars of the first ten million dollars of gross receipts and five cents per year for each one thousand dollars of gross receipts in excess of ten million dollars. (Ord. 2141 § 11, 1977: Ord. 2063 § 2 (part), 1975).