Every person engaged in a business employing one or more individuals, including the owner of said business, shall pay annual license taxes as follows unless otherwise provided herein:
A. Four (4) or fewer individuals engaged or employed as owners, stockholders, partners, managers or employees shall pay an annual tax of fifty dollars ($50.00).
B. Between five (5) and ten (10) individuals engaged or employed as owners, stockholders, partners, managers or employees shall pay an annual tax of seventy five dollars ($75.00).
C. Between eleven (11) and twenty (20) individuals engaged or employed as owners, stockholders, partners, managers or employees shall pay an annual tax of one hundred dollars ($100.00).
D. Between twenty one (21) and thirty (30) individuals engaged or employed as owners, stockholders, partners, managers or employees shall pay an annual tax of one hundred fifty dollars ($150.00).
E. Thirty one (31) or more individuals engaged or employed as owners, stockholders, partners, managers or employees shall pay an annual tax of two hundred dollars ($200.00).
F. Exemption for household employees. Any person directly employed as a household employee by a resident of the city shall be exempt from payment of the annual license tax set forth in this section. For the purposes of this section, a "household employee" shall mean a person who provides household related services within the residence, including, but not limited to, caring for the needs of the occupants of the residence and maintaining the cleanliness or orderliness of the residence.
It shall be the duty and obligation of any applicant for an annual business license pursuant to this section to file with the city simultaneously with the filing of the application an affidavit showing the number of individuals engaged, employed or used in the conduct of the business during the six (6) month period immediately prior to the filing of the application, and such number of individuals shall determine the license tax to be paid. Included in the determination of the number of employees shall be apprentices and students for whom the business receives compensation for student labor. For the purpose of determining the number of employees pursuant to this section, two (2) part time employees shall be considered the equivalent of one full time employee.
If the application is for a new business previously unlicensed in the city, such application and affidavit shall estimate the number of individuals to be engaged, employed or otherwise used in the conduct of the business. The estimate shall be reconciled with the actual facts at the time of the succeeding annual renewal or at any time during the period in which the license certificate is in effect, at which time the license tax shall be adjusted accordingly.
If the business has numerous offices, the number of individuals regularly working at the office or offices located in the city or, in the case of an independent contractor, who would have regular use of the office or offices in the city, shall be included in the affidavit required herein as full time employees. (Ord. 0-03-1171, 6-11-2003)