(A) (1) Any new business that has never before procured an occupational license in Newport, shall pay 100% of the minimum fee designated by this subchapter.
(2) The minimum for a new business that has never before procured an occupational license in Newport may be prorated on a monthly basis and any day of 1 month shall constitute an entire month for the purpose of proration, but in any event, the prorated minimum may not be less than $37.50.
(B) For the purpose of this section, the following definition shall apply unless the context clearly indicates or requires a different meaning.
NEW BUSINESS. The establishment of a business, as defined in § 37.071, which has not previously had gross receipts so as to render it liable for an occupational license fee of the City. In the case a partnership, limited partnership, joint venture, association or other business comprised of individuals in a joint effort incurs a change in personnel due to the addition or deletion of partners, limited partners, joint ventures or the like, the change in personnel shall not qualify that business as a new business insofar as this section is concerned.
(C) Where a business is formed from or by any individuals that have previously been engaged in a business that has been liable for payment of a license fee under this subchapter or any prior license fee ordinance of the City, the business shall not qualify as a new business insofar as this division is concerned; further, it is provided that where such a business is formed, the license fee will be based on the gross receipts, as defined under § 37.071.
(1995 Code, § 3.20.150)