(A) Each person or corporation who engages in business (including persons that offer for lease real property and improvement to real property), shall pay an amount equal to 0.1% for the first $250,000 of gross receipts and 0.05% for all gross receipts in excess of $250,000. ((0.001 X Gross Receipts up to $250,000) + (0.0005 X Gross Receipts over $250,000) = Gross Receipts Business Tax Due))
(B) A receipt shall be considered as received at the office or place of business of the taxpayer where the services or the transactions giving rise to the receipts are chiefly performed, negotiated or take place. If the receipts result from orders received by telephone, electronic data or mail, the receipts shall be allocated to the place of business where the ordered are processed. The gross commission of a manufacturer’s agent or an insurance agent shall constitute his of her gross receipts.
(Ord. G-D8, Series 2006-2007, passed 4-24-07; Am. Ord. G-D6, Series 2009-2010, passed 5-25-10)