For every person engaged in the business of operating a rest home, nursing home or hospital, the business tax shall be 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.
The provisions hereof shall not apply to any person operating or maintaining a rest home, nursing home or twenty-four-hour day-care center provided the number of persons cared for at any one time shall not exceed six. (Ord. 2063 § 14, 1975).