(A) Rate of tax.
(1) Every person who, at a permanent place of business within the city, sells or offers for sale any goods, wares, or merchandise, except as otherwise provided for in this chapter, either as principal or agent, whether on commission or otherwise, and whether for present or future delivery, or whether such goods, wares, or merchandise is owned by, or consigned to, such person, and every person engaged in any other lawful business not otherwise licensed under this chapter shall pay an annual license tax based upon average monthly gross receipts in accordance with the following schedule in § 6-1.22(A)(3).
(3) Average monthly gross receipts schedule.
Average Monthly Gross Receipts in Preceding Year |
License Tax per Year |
Average Monthly Gross Receipts in Preceding Year |
License Tax per Year |
$ .01 to 500 | $ 20 |
500.01 to 1,000 | 28 |
1,000.01 to 1,500 | 36 |
1,500.01 to 2,000 | 40 |
2,000.01 to 3,000 | 48 |
3,000.01 to 4,000 | 56 |
4,000.01 to 5,000 | 76 |
5,000.01 to 6,000 | 92 |
6,000.01 to 8,000 | 108 |
8,000.01 to 10,000 | 120 |
10,000.01 to 12,000 | 136 |
12,000.01 to 14,000 | 152 |
14,000.01 to 16,000 | 168 |
16,000.01 to 18,000 | 180 |
18,000.01 to 20,000 | 196 |
20,000.01 to 25,000 | 212 |
25,000.01 to 30,000 | 224 |
30,000.01 to 35,000 | 240 |
35,000.01 to 40,000 | 256 |
40,000.01 to 45,000 | 268 |
45,000.01 to 50,000 | 284 |
50,000.01 to 55,000 | 300 |
55,000.01 to 60,000 | 316 |
60,000.01 to 70,000 | 332 |
70,000.01 to 80,000 | 348 |
Average Monthly Gross Receipts in Preceding Year |
License Tax per Year |
Average Monthly Gross Receipts in Preceding Year |
License Tax per Year |
80,000.01 to 90,000 | 360 |
90,000.01 to 100,000 | 376 |
100,000.01 to 110,000 | 392 |
110,000.01 to 120,000 | 456 |
120,000.01 to 130,000 | 464 |
130,000.01 to 140,000 | 480 |
140,000.01 to 150,000 | 496 |
150,000.01 to 160,000 | 512 |
160,000.01 to 170,000 | 528 |
170,000.01 to 180,000 | 560 |
180,000.01 to 190,000 | 576 |
190,000.01 to 200,000 | 592 |
200,000.01 to 210,000 | 608 |
210,000.01 to 220,000 | 624 |
220,000.01 to 230,000 | 640 |
230,000.01 to 240,000 | 656 |
240,000.01 to 260,000 | 672 |
260,000.01 to 270,000 | 688 |
270,000.01 to 280,000 | 704 |
280,000.01 to 290,000 | 720 |
290,000.01 to 300,000 | 736 |
300,000.01 to 400,000 | 896 |
400,000.01 to 500,000 | 1056 |
(B) Retail. For every person conducting a business exclusively at retail, the license tax shall be accordance with the rates set forth in subsection § 6-1.22(A)(3) of this section.
(C) Wholesale and manufacturing. Every person with a fixed place of business within the city and conducting a business exclusively for wholesale, manufacturing, or food processing, including the production of dairy products, frozen fruits, or vegetables, shall pay an annual license tax equal to one-half of the license tax set forth in subsection § 6-1.22(A)(3) of this section.
(D) Wholesale and retail. Every person conducting both a wholesale and a retail business from the same premises shall file with the License Tax Collector a segregated statement of his or her sales for the preceding year, segregating the wholesale sales and the retail sales, and the sales or receipts from each such class of business shall be reported separately. The license tax for such combined wholesale and retail sales shall be computed annually as follows: the amount in the preceding year of the average monthly retail gross receipts shall be added to one-half the amount of the average monthly wholesale gross receipts in the preceding year. The amount of the annual license tax due shall then be determined by using the total sum, as so computed, with reference to, and calculated under, the schedule set forth in subsection § 6-1.22(A)(3) of this section.
(E) Outside firms making wholesale deliveries inside the city. Every person, other than one having a fixed place of business in the city, engaged in the business of using the public streets of the city for the operation of motor vehicles in wholesale deliveries of cakes, pies, cookies, bakery products, meat products, groceries, grocery products, petroleum products, gasoline, automobile parts, automobile accessories, or other goods or merchandise, and sold by such persons at wholesale, shall pay a license tax of $120 annually. Any person so engaged shall not be relieved from the provisions of this section by associating temporarily with any dealer or merchant or by reason of conducting such business in connection with, or in the name of, any local dealer or merchant. The provisions of this section shall have no application to motor vehicle carriers subject to the jurisdiction of the Public Utilities Commission of the state when the sale, delivery, or distribution of merchandise by such motor vehicle carriers within the city is occasional and incidental to business conducted elsewhere.
(F) Minimum and maximum license tax. Except for residential rentals, the minimum license tax to be paid by any licensee under this section shall be $40 per year. The maximum license tax to be paid by any licensee under this section shall be $1056 per year.
(G) Employees excluded. This section shall not be construed as requiring a license from any person engaging in any business solely as an employee of another person, which employer is licensed under this chapter, except as otherwise provided in this chapter.
(H) Partnerships. Members of a partnership maintaining one office in the city engaged in any occupation shall pay only one license, except as otherwise provided in this chapter.
(I) Franchises. No license tax under this section shall be paid by any person who pays a franchise tax to the city based upon the gross receipts from the sale of gas or electricity, unless such person sells other merchandise within the city. In such case, such person shall pay a gross receipts tax under the provisions of this section, based upon the gross receipts from the sale of such other merchandise.
('61 Code, § 6-1.22) (Ord. 228 N.S., passed - - ; Am. Ord. 81 C.S., passed 8-5-65; Am. Urgency Ord. 302 C.S., passed 6-23-78; Am. Ord, 303 C.S., passed 6-30-78; Am. Ord, 410 C.S., passed 6-20-83; Am. Ord. 597 C.S., passed 5-17-93; Am. Ord. 709 C.S.; passed 9-15-99)