§ 110.63 APPORTIONMENT OF TAX.

   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)

§ 110.64 FLAT TAX ON CERTAIN BUSINESSES.

   Any person who engages in any of the following businesses or callings within the city shall be termed as being in Classification B and shall pay a license fee, to be set by resolution:

   (A)   (1)   Auction sales or fire sales.

      (2)   Exceptions:

         (a)   Whenever such sales are conducted in conjunction with a business otherwise licensed under § 110.62, the fee shall not exceed a specific amount per year set by resolution (not to exceed one sale weekly and not to be prorated);

         (b)   Business closeouts, including closeout sales of certain stock to be discontinued, a specific amount per day set by resolution (unless such sales are conducted by professional auctioneers or auction companies, in which event the greater fee shall apply);

         (c)   Sales promotion (includes all types of attraction for public), a specific amount set by resolution.

   (B)   Boxing and wrestling.

   (C)   Carnival.

   (D)   Circus.

   (E)   Commercial filming.

   (F)   Dance permits:

      (1)   Dance hall, dancing club and public dances without on-sale liquor permits.

      (2)   With on-sale liquor permits (liquor defined to include wine or beer or any type of beverage which has an alcoholic content).

   (G)   Delivery, wholesale and retail (per truck or vehicle); includes established delivery, service and sales routes.

   (H)   Exhibition (travel).

   (I)   Fortuneteller.

   (J)   Parade vendors:

      (1)   Local vendors.

      (2)   Out-of-town vendors.

      (3)    LOCAL shall be described as an organization, business or person that is a resident of and/or has a business office within the city limits;

   (K)   Taxicab in service.

   (L)   Vendors and peddlers.

('81 Code, § 5.04.380) (Ord. 707, passed - -78; Ord. 794, passed - -83; Ord. 830, passed - -85; Ord. 871, passed - -86)

§ 110.65 TAX BASED ON INCOME HOUSING UNITS.

   Tax based on income housing units shall be as follows:

   (A)   Under four units, no charge;

   (B)   Four units, $25 per year;

   (C)   Each additional unit in excess of four, $2 per unit per year.

('81 Code, § 5.04.390) (Ord. 794, passed - -83)

§ 110.66 TAX BASED ON SEATING CAPACITY.

   Every person regularly engaged in the business of operating a motion picture house, theater, other than in a tent, shall pay an annual tax of $75 where the seating capacity does not exceed 350 seats or 140 speakers, plus $12.50 for each additional 100 seats or 40 speakers or major fraction thereof.

('81 Code, § 5.04.400)

§ 110.67 SUSPENSION OR REVOCATION OF LICENSE; REINSTATEMENT.

   (A)   The City Council has the authority to revoke or suspend any business license when such licensee is in violation of the city ordinances regarding the health, safety and well-being of the community or is in violation of laws of the United States or state.

   (B)   Such license cannot be reinstated unless approved by the City Council.

   (C)   Such action of suspension or revocation are to be taken after due notice and a hearing held by the Council.

('81 Code, § 5.04.430)

§ 110.99 PENALTY.

   Any person violating any of the provisions of this chapter by knowingly or intentionally misrepresenting to any officer, employee or representative of the city any material fact in procuring a license or permit as provided in this chapter, or failing to obtain a business license prior to engaging in any act of business, or failing to renew a business license as provided in this chapter, shall be guilty of an infraction and punished according to Chapter 13 of this code.

('81 Code, § 5.04.440) (Ord. 726, passed - -79; Ord. 871, passed - -86)