§ 110.03 LEVY OF LICENSE FEES AND TAXES.
   (A)   It shall be unlawful for any person to conduct or engage in any business or other activity for profit or gain or to sell or offer for sale any article of goods, wears or merchandise within the city until that person has paid the required business license fee to the City Clerk for the privilege of engaging in the activity and has obtained the required license therefor.
   (B)   Where gross receipts are earned for work done or services performed or rendered both within and without the city. The license fee shall be measured by the part of the gross receipts as are earned as a result of work done or services rendered or performed in the city. The license fee shall be computed by obtaining the percentage which the compensation for work performed or services rendered within the city bears to the total compensation earned. Within 30 days after the close of each fiscal year, the licensee shall, on a form furnished by the City Clerk, file an accurate declaration of the gross receipts for his or her business and at that time pay the difference, if any, between the amount paid with his or her return which was filed the preceding year.
(Ord. G-D, Series 1989, passed - -89) Penalty, see § 110.99