The business license fee shall be as follows:
(A) There is hereby levied and established an annual business license fee in the respective sums or amounts hereinafter specified, upon all persons doing or conducting business in this city.
(B) No person shall conduct any business within the corporate limits of the city without having first paid the established fee and having obtained the prescribed license therefor. Any new business shall pay the minimum quarterly fee for the first quarter or part thereof it is in business.
(C) A license shall be required of any person residing within the limits of the city or having a place of business within the limits of the city, if that person shall engage in an activity mentioned in this chapter and who actually is engaged in any type of business or trade for profit.
(D) For any business which operates in locations outside the city, as well as within, gross receipts as herein defined shall be calculated by taking the percentage of the production generated within the city limits as to the whole production of the business and apply that percentage to the total gross receipts of the business generated within the city.
(Ord. 23-1990, passed - -; Am. Ord. 1-2006, passed 2-7-06; Am. Ord. 5-2007, passed 6-25-07; Am. Ord. 3-2009, passed 7-21-09)
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Cross reference:
Penalty for violation, see § 60.999