A. Every person which has gross receipts of ten thousand dollars ($10,000.00) or less shall pay a tax of thirty dollars ($30.00) for each year.
B. Every person which has gross receipts in excess of ten thousand dollars ($10,000.00) shall pay a tax of thirty dollars ($30.00) plus $.0004 for each dollar of gross receipts in excess of ten thousand dollars ($10,000.00) for the reporting period; provided, however, that the maximum annual tax liability for any person under this section shall be five thousand dollars ($5,000.00). (Ord. 2010-020 § 4; prior code § 23.04.401)