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RATES
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
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
(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)
Every person who engages in any retail, wholesale, manufacturing, processing, professional, semiprofessional or other business activity having a fixed place of business within the city deriving gross receipts attributable to business or sales activities occurring outside the city, he shall be entitled to an apportionment of the tax due under § 110.62 as follows:
(A) The following factors and percentages shall be considered in apportioning the license tax:
(1) Is the business office serving as a base of business or sales activities located in the city?—20%;
(2) Are sales or other business negotiated or solicited by the business through the physical presence of a person, his employees or agents in the city?—30%;
(3) Are orders or contracts accepted or approved at the city location? Such acceptance or approval shall be deemed to take place at the sales office serving as a base for all sales activities, unless there is clear and conclusive evidence that a binding acceptance or approval occurs elsewhere—10%;
(4) Is merchandise stored in the city immediately prior to shipment or delivery?—20%;
(5) Do orders for or arrangements for the shipment or delivery of merchandise sold emanate from a location in the city?—5%;
(6) Are billing procedures performed in the city?—5%;
(7) Are accounts receivable collected in the city location?—5%;
(8) Is merchandise delivered to city addresses by vehicles operated by the taxpayer?—5%.
(B) The amount of the tax due shall be determined by the License Collector who shall make such determination by ascertaining what factors and percentages apply to the business seeking apportion-ment and multiplying the total percentage by the business's total gross receipts, assuming all business and sales activities of the business to be taxed have occurred in the city. The tax fee is then computed on the apportioned gross receipts figure.
(C) The procedures set forth in §§ 110.25 et seq. concerning issuance, transfer and gathering of information for licensing of new businesses and renewal of licenses shall apply to apportionment of the license tax.
('81 Code, § 5.04.370) (Ord. 709, passed - -78; Ord. 871, passed - -86)
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