(A) It shall be unlawful for any person to conduct or engage in any business or other activity for profit or gain or to sell or offer for sale any article of goods, wears wares or merchandise within the city (unless exempted as set out herein) until that person has paid the required business license fee to the city clerk for the privilege of engaging in the activity and has obtained the required license therefor.
(B) Where gross retail receipts are earned for work done or services performed or rendered both within and without the city. The license fee shall be measured by the part of the gross receipts as are earned as a result of work done or services rendered or performed in the city, from January 1 of each year through December 31 of each year. The license fee shall be computed by obtaining the percentage which the compensation for work performed or services rendered within the city bears to the total compensation earned. Those who collect rent from property in the city shall pay a per unit fee, as set out in this chapter. Within 30 days after the close of each fiscal year, the licensee shall, on a form furnished by the City Clerk, file an accurate declaration of the gross receipts for his or her business and at that time pay the difference, if any, between the amount paid with his or her return which was filed the preceding year.
(Ord. 5, Series 9-8-2005; Am. Ord. 6, Series 2005-2006, passed 12-8-2005) Penalty, see § 110.99