(a) Filing of Declaration. Every person engaged in a business, profession, trade or occupation must file an application for business license which shall include declared gross receipts with the Commissioner of the Revenue annually, regardless of an exemption from the payment of a license tax or fee.
(b) Exemption From Payment of Tax.
(1) All new businesses locating to the County, except for businesses classified under section 840.14(e), shall be exempt from the payment of a license tax (not fee) during the first calendar year they are engaged in that business.
(2) All persons engaged in a business, profession, trade or occupation subject to licensure, whose gross receipts are not more than two hundred thousand dollars ($200,000.00), shall be exempt from the payment of a license tax.
(c) Fee. Every person engaged in a business, profession, trade or occupation subject to licensure under this chapter shall be assessed and required to pay annually a fee in the amount of thirty dollars ($30.00) for the issuance of such license except as provided below.
(1) All persons engaged in a business, profession, trade or occupation subject to licensure, whose gross receipts are more than two hundred thousand dollars ($200,000.00), shall be exempt from the payment of the fee for issuance of the license.
(2) Itinerant Vendors or Peddlers. In lieu of the license fee assessed in division (c) of this section, and notwithstanding the limitations of division (c)(2) of this section, all Itinerant Vendors and Peddlers, except as provided in division (c)(4) of this section, shall pay to the County a specific license fee of five hundred dollars ($500.00) per year. The license shall be a personal privilege and shall not be transferrable, nor shall there be any abatement of the fee upon such license by reason of the fact that the person so licensed has exercised such license for any period of time less than that for which it was granted. The license issued shall, at all times, be prominently displayed, viewable by the public, at the location where the licensee is conducting business.
(3) Special Event Itinerant Vendor. Any special event itinerant vendor engaged in a special event for a period not to exceed seven calendar days, shall not be required to obtain a license and shall not be assessed a fee thereof.
(Ord. 99-12. Passed 7-12-99; Ord. 02-13. Passed 9-16-02; Ord. 04-13. Passed 10-12-04; Ord. 11-18. Passed 12-12-11; Ord. 14-11. Passed 12-10-14; Ord. 22-16. Passed 10-12-22.)