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§ 110.49 ISSUANCE OF LICENSE WITHOUT PAYMENT OF TAX.
   The License Collector shall, upon a proper showing contained in the notarized statement, issue a license to such person claiming exemption under this subchapter without payment to the city of the license tax required by this chapter.
('81 Code, § 5.04.320)
§ 110.50 REVOCATION OF LICENSE.
   (A)   The License Collector may revoke any license granted pursuant to the provisions of this subchapter upon information that the licensee is not entitled to the exemption as provided in this subchapter.
   (B)   Any other business license may be revoked for cause after due notification and hearing and action of the Council.
('81 Code, § 5.04.330)
RATES
§ 110.60 REQUIREMENT OF LICENSE.
   There are imposed upon the businesses, trades, professions, callings and occupations specified in this chapter license taxes in the amounts prescribed, and it is unlawful for any person to transact and carry on any such business, trade, profession, calling or occupation in the city without first having procured a license from the city to do so or without complying with all applicable provisions of this chapter.
('81 Code, § 5.04.340) (Ord. 871, passed - -86) Penalty, see § 110.99
§ 110.61 SEPARATE LICENSE REQUIRED FOR EACH BRANCH ESTABLISHMENT; EXCEPTIONS.
   A separate license must be obtained for each branch establishment or location of the business transacted and carried on and for each separate type of business at the same location, and each license shall authorize the licensee to transact and carry on only the business licensed thereby at the location or in the manner designated in such license; provided, that warehouses and distributing plants used in connection with and incidental to a business licensed under the provisions of this chapter shall not be deemed to be separate places of business or branch establishments; and provided further, that the business of selling or dealing in used automobiles in connection with and as an incident to the business of selling and dealing in new automobiles, whether conducted at the same location or at a different location, shall not be deemed to be a branch establishment.
('81 Code, § 5.04.350) Penalty, see § 110.99
§ 110.62 TAX BASED ON GROSS RECEIPTS.
   (A)   Every person who engages in any retail, wholesale, manufacturing, processing, professional, semiprofessional or other business activity, including hotels, motels and mobile home parks, and whether or not located at a fixed place of business within the city and who is not otherwise classified in this chapter, shall be termed as being in Classification A for the purpose of this chapter and shall pay an annual license fee based upon annual gross receipts, which in all cases shall be a minimum of $25.
   Schedule of Gross Annual Receipts
At Least   But Less Than Fee Schedule
$ 0    $ 40,000 $ 25
40,000    60,000   35
60,000    100,000   45
100,000    200,000   65
200,000    300,000   85
300,000    400,000   100
400,000    500,000   125
500,000    600,000   150
600,000    800,000   175
800,000    1,000,000   200
1,000,000   an additional $25 per $1,000,000
and up    of gross business or fraction thereof
   (B)   Provided, however, that any public utility operating within the city under franchise or franchises from the city and which makes franchise payments thereunder is subject to the provisions of this chapter only to the extent that it engages in retail merchandising within the city not covered by franchise.
('81 Code, § 5.04.360) (Ord. 794, passed - -83)
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