§ 110.38  CLASSIFICATION AND RATES.
   (A)   Classification. 
      (1)   The sectors of businesses included in each rate class are listed with the United States North American Industry Classification System (NAICS) codes.
      (2)   The License Official shall determine the proper class for a business according to the applicable NAICS manual.
      (3)   The NAICS Code may be accessed at https://www.census.gov/eos/www/naics/.
   (B)   Rates.  The license tax for each class of businesses subject to this subchapter shall be computed in accordance with the following rates.
   RATES
 
Rate  Class
Income: 0 - $2,000 Minimum Tax
All over $2,000
  Rate per thousand or fraction thereof
1
$40.00
$1.61
2
$45.00
$1.86
3
$50.00
$2.11
4
$55.00
$2.36
5
$60.00
$2.61
6
$65.00
$2.86
7
$70.00
$3.11
8
See individual business in Class 8 listed in Appendix A
 
   NON-RESIDENT RATES
   Unless otherwise specifically provided, all minimum taxes and rates shall be doubled for non-residents and itinerants having no fixed principal place of business within the municipality.
   DECLINING RATES
   Declining rates apply in all classes for gross income in excess of $3,000,000.
 
Gross Income in Millions of Dollars
Percent of Class Rate for each additional $1,000
0 - 3
100%
Over 3
70%
 
(Ord. 07012, passed 4-10-07; Am. Ord. 08022, passed 4-8-08; Am. Ord. 09020, passed 4-14-09; Am. Ord. 10011, passed 4-13-10; Am. Ord. 11036, passed 5-10-11; Am. Ord. 12019, passed 4-10-12; Am. Ord. 14015, passed 3-11-14; Am. Ord. 19031, passed 5-14-19)  Penalty, see § 110.99