(A) Generally. Every person conducting, carrying on or managing a retail business from a fixed place of business within the city shall pay an annual registration tax of $60, and in addition thereto shall pay a business license tax equal to one mil on each dollar of average monthly gross receipts, computed quarterly and payable quarterly on forms provided by the city.
(B) Gross receipts defined. For the purpose of this chapter, the following definition shall apply unless the context clearly indicates or requires a different meaning.
GROSS RECEIPTS. The total amount of the sale price of all sales, the total amount charged or received for the performance of an act, service or employment of whatsoever nature it may be, whether such service, act or employment is done as part of or in connection with the sale of goods, wares, merchandise or not, for which a charge is made, including all receipts, cash credits and property of any kind or nature, without any deduction therefrom on account of the costs of the property sold, the costs of the material used, labor or service costs, interests paid or payable, losses or any other expenses whatsoever; provided, that cash discounts allowed or taken on sales shall not be included and this section shall not be construed to impose any tax upon any business or transaction which the city is not authorized to license or tax under any law of the state or the United States. Any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser, and such part of the sales price of any property previously sold returned by the purchaser to the seller which is refunded by the seller by way of cash or credit allowances given or taken as part payment on any property so accepted for resale, shall be deducted for the purpose of determining gross receipts under this section.
(Ord. 284, passed 6-13-1985; Ord. 405, passed 6-2-1992)