(A) Each person who engages in business, not exempted herein, whose gross receipts equal or exceed $30,000 for that preceding business fiscal or calendar year shall pay an amount equal to .001 of gross receipts.
(B) A receipt shall be considered as received at the office or place of business of the tax payer where the services or the transactions giving rise to the receipts are chiefly performed, negotiated or take place. If the receipts result from orders received by telephone or mail, the receipts shall be allocated to the place of business where the orders are processed. The gross commission of a manufacturer's agent or an insurance agent shall constitute his or her gross receipts.
(C) Each person that is a lessor of real property in and improvements to real property in the city including, but not limited to houses, apartments, and commercial business buildings is deemed to be engaged in business and shall obtain a license therefore and pay the following fee: $100 for single family residential houses; $50 per dwelling unit for any multi-family development; $50 per each commercial unit, with the exception that any mini-warehouse operation shall instead pay per its income as set out in division (A).
(Ord. 5, Series 9-8-2005; Am. Ord. 6, Series 2005-2006, passed 12-8-2005) Penalty, see § 110.99