§ 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)