(A) Class A. Each retail, wholesale, construction, and manufacturing business, excluding a mining operation, and each business for which no other classification is provided in this section, shall be treated as a class A business. Each class A business shall pay an annual basic license tax specified in § 5.03.123(A), in addition to the annual payment of an amount determined by multiplying the average number of employees by the class A business employee multiplier specified in § 5.03.123(B).
(B) Class B. Each service business, hotel and motel, rental property, entertainment services, food service, apartment house, each business engaged in the leasing or renting of commercial or industrial space, and each business engaged in providing recreation and entertainment services and facilities, shall be treated as a class B business. Each class B business shall pay an annual basic license tax specified in § 5.03.123(A), in addition to the annual payment of an amount determined by multiplying the average number of employees by the class B business employee multiplier specified in § 5.03.123(B).
(C) Class C. Each professional shall be treated as a class C business. Each class C business shall pay an annual basic license tax specified in § 5.03.123(A) in addition to the annual payment of an amount determined by multiplying the average number of employees by the class C business employee multiplier specified in § 5.03.123(B).
(D) Class D. Each itinerant vendor shall be treated as a class D business. Each class D business shall pay a basic license tax specified in § 5.03.123(A) in addition to the payment of an amount determined by multiplying the average number of employees by the class D business employee multiplier specified in § 5.03.123(B).
(E) Class E. Each mining operation shall be treated as a class E business. Each class E business shall pay a basic license tax specified in § 5.03.123(A) in addition to the annual payment of an amount determined by multiplying the number of tons of the minerals depleted during the preceding year by the tonnage multiplier specified in § 5.03.123(C).
(1966 Code, § 21-202) (Ord. 601, § 1(part); Measure H Initiative, adopted 2018)