A. Commencing on the effective date hereof (the "effective date") for every person, firm, partnership, business or corporation conducting or managing a business consisting primarily of receiving, temporarily storing and subsequently distributing goods, wares or merchandise of any kind to wholesalers or retailers (hereinafter a "distribution center"), the business license tax shall be in the amount of ten and one-half cents per square foot of gross floor area principally devoted to such use, as calculated by the city's community development department.
B. Notwithstanding subsection A of this section, any person, firm, partnership, business or corporation which conducts a wholesale or retail business within the city and which also conducts or operates a distribution center solely in support of such wholesale or retail business shall not be subject to the distribution center business license tax established by this section.
C. Notwithstanding subsection A of this section, any person, firm, partnership, business or corporation which conducts a wholesale or retail business within the city and which also conducts or operates a distribution center in support of such wholesale or retail business and other wholesale or retail businesses located outside the city shall pay the distribution center business license tax established by this section only on the percentage of gross floor area of the distribution center principally devoted to supporting the wholesale or retail businesses located outside the city. (Ord. 2936, 2022:Ord. 2664 § 2, 2007)