2.37.030 Obligation to pay business tax.

   (a)   It is unlawful for any business operator, either for themselves or for any other person, to operate in the city any business taxed under this chapter without paying all business tax required by this chapter.

   (b)   If a business has more than one business operator, then the payment of the business tax by one business operator excuses any other business operators from the obligation to pay the business tax for that period for which the tax has been paid.

   (c)   The requirement to pay business tax is in addition to and separate from the requirement to obtain a business registration certificate under Section 4.60.030.

   (d)   The payment of business tax does not authorize the doing of any act which the person or business paying the business tax is not otherwise entitled to do and does not excuse the business from complying with other applicable code requirements.

(Ord. 5581 § 1 (part), 2022)

2.37.040 Imposition of business tax.

   Any business operator operating a business at a fixed place of business in the city must pay a business tax at the following rates:

   (a)   Beginning January 1, 2023, the tax shall be imposed at the following rates:

      (1)   For the first 10,000 square feet occupied by a business in the city, no tax shall be imposed.

      (2)   For each square foot occupied by a business in the city over 10,000 square feet, a monthly tax of three and three-quarter (3.75) cents per square foot shall be imposed.

   (b)   Beginning January 1, 2025, the tax shall be imposed at the following rates:

      (1)   For the first 10,000 square feet occupied by a business in the city, no tax shall be imposed.

      (2)   For each square foot occupied by a business in the city over 10,000 square feet, a monthly tax of seven and one-half (7.5) cents per square foot shall be imposed.

   (c)   The maximum amount of tax a business must pay is capped at $500,000 (five hundred thousand dollars) per fiscal year.

(Ord. 5581 § 1 (part), 2022)

2.37.045 Order of calculations.

   Tax owed shall be determined by applying the terms of this ordinance in the following order: first, application of the tax rate in subdivisions (a) or (b) of Section 2.37.040 to the square footage of the business; second, application of business tax offsets as set forth in Section 2.37.080, if any; and third, application of the tax cap in subdivision (c) of Section 2.37.040, if applicable.

(Ord. 5581 § 1 (part), 2022)