(A) Licensees subject to rate as percentage of gross sales or income.
(1) Every person, association, corporation or other entity whose gross sales or gross income is subject to the license fee imposed by this chapter shall, on or before of each year, make and file a return with the City Clerk/Treasurer/Tax Collector. In the return filed, there shall be set forth the aggregate amount of gross sales or gross income (all defined in § 110.01) during the preceding year within the city and subject to the license fee, together with such other pertinent information as the City Clerk/Treasurer/Tax Collector may require.
(2) The return shall also show the amount of the license fee imposed by this chapter on such gross sales or gross income.
(3) The person making the return shall, at the time of filing thereof, pay to the City Clerk/Treasurer/Tax Collector the amount of fee shown to be due by the return.
(4) Each person, association, corporation or other entity engaged in any business, trade, profession or other activity in the city (other than those activities referred to in § 110.20 to require special regulation and supervision) shall pay a license fee to the city for each calendar year or any fraction thereof. The license fee for each succeeding calendar year (or any fraction thereof) shall be 0.15% of the gross sales or gross income of the licensee during the preceding calendar year of the licensee’s fiscal year ending therein. The minimum license fee imposed upon such gross sales or gross income by this chapter shall be $50 and the maximum license fee so imposed shall be $2,500 for each calendar year of any fraction thereof.
(5) Any business or activity commencing or becoming subject to this license fee after the due date established in division (A)(1) above shall file the return and pay the required fee in advance of engaging in such business or activity.
(B) Employees subject to rate as percentage of earnings.
(1) Every person whose earnings are subject to the license fee imposed by this chapter shall on or before January 31 of each year make and file a return with the City Clerk/Treasurer/Tax Collector. In the return filed, there shall be set forth the aggregate amount of salaries, wages, bonuses, incentive payments, commissions, fees and other compensation received (all as herein defined) during the preceding year within the city and subject to the license fee, together with such other pertinent information as the City Clerk/Treasurer/Tax Collector may require.
(2) Where the entire earnings for the year are paid by one or more employers and the license fee has in each instance been withheld or deducted by the employer from the gross amount of compensation without adjustment for expenses it shall not be necessary for such employee to file a return for the year unless required or requested to do so by the City Clerk/Treasurer/Tax Collector.
(3) The return shall also show the amount of the license fee imposed by this chapter on such earnings.
(4) The person making the return shall, at the time of filing thereof, pay to the City Clerk/Treasurer/Tax Collector, the amount of fee shown to be due by the return.
(5) Where any portion of the license fee otherwise due shall have been deducted at the source and shall have been paid to the City Clerk/Treasurer/Tax Collector by the person making the deduction, a credit equal to the amount so paid shall be deducted from the amount shown to be due and only the balance, if any, shall be due and payable at the time of the filing of the return.
(2002 Code, § 110.21) (Ord. 1994-C-2, passed 6-6-1994) Penalty, see § 110.99