§ 111.03 AMOUNT OF TAX REQUIRED.

   Each person, firm, organization or corporation, other than a charitable or non-profit organization, owning, operating, conducting or engaging in any business, occupation, trade or profession, whether such is operated or conducted separately or in connection with another business, occupation, trade or profession, shall pay a tax to be measured by the greater of:

   (A)   Two percent (2%) of the net profit or gain realized from the conduct of said business, occupation, trade or profession, or

   (B)   The following fees set forth in §§ 111.04 and 111.05 based on gross receipts or specified fees relating to a particular business, occupation, trade, or profession.

(Ord. 12-1972, passed 5-15-72; Am. Ord. 14-1986, passed 6-16-86; Am. Ord. 9-1990, passed 10-8-90; Am. Ord. 12-2005, passed 6-6-05; Am. Ord. 6-2021, passed 4-5-21)