(A) Every person or business entity engaged in any trade, occupation, or profession, or other activity for profit or anyone required to file a return under this chapter in the city shall be required to complete and execute the business license application prescribed by the Occupational Tax Office. Each person shall be required to complete a separate application for each separate business before the commencement of business or in the event of a status change, other than change of address. Licensees are required to notify City Hall of changes of address, or the cessation of business activity, and of other changes which render inaccurate the information supplied in the completed application.
(B) Every person or business entity engaged in any trade, occupation, or profession, or other activity for profit, or anyone required to file a return under this chapter in the city shall pay a minimum annual business license fee based upon gross receipts from the taxable prior year at a rate according to the schedule in division (C) below, payable in advance to the city for each calendar year. In the case of a new business, the first-year license fee is $35 or if a contract has been awarded, a fee set by the schedule in division (C) and based on the total contract price is applicable. Existing entities must make business license payments each year no later than January 31. A penalty up to $25 may be imposed on unpaid accounts. The paid business license amount shall be a credit on the occupational net profit tax as otherwise provided in this chapter only for the tax year which the minimum fee covers and shall not be a credit for any subsequent year.
(C) (1)
If Gross Receipts for Year Prior or Contract Are | Fee Is |
If Gross Receipts for Year Prior or Contract Are | Fee Is |
$25,000 or less | $35 |
$25,001—$50,000 | $60 |
$50,000—$75,000 | $80 |
$75,000—$100,000 | $100 |
$100,001—$125,000 | $125 |
$125,001—$150,000 | $150 |
$150,001—$175,000 | $175 |
$175,001—$200,000 | $200 |
$200,001—$225,000 | $225 |
$225,001—$250,000 | $250 |
$250,001—$275,000 | $275 |
$275,001—$300,000 | $300 |
$300,001—$325,000 | $325 |
$325,001—$350,000 | $350 |
$350,001—$375,000 | $375 |
$375,001—$400,000 | $400 |
$400,001—$425,000 | $425 |
$425,001—$450,000 | $450 |
$450,001—$475,000 | $475 |
$475,001—$500,000 | $500 |
If cash receipts exceed $500,001, the license will be $100 for each additional $100,000 up to $2,000,000 | |
(2) In no event shall any minimum fee set forth under this subchapter be reduced for the reason that the business or activity covering same shall have been commenced subsequent to January l of the tax year.
(Ord. passed 11-20-2018) Penalty, see § 110.99