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(A) All persons engaged in any business, occupation, trade or profession in the city for themselves for profit or gain shall pay a license fee subject to requirements in § 111.02, measured by and equal to one and a half (1.50%) percent of net profit realized from such activity.
(B) Wherever the net profit or gain from any trade, occupation or profession is derived from activity or business done both within and without the city, the license fee required under this chapter shall be computed and paid upon the proportion of net profit or gain derived from activity within the city, according to the sworn statement of the licensee.
(C) In all cases of license fees computed upon the basis of apportionment of net profit or gain as herein provided, the apportionment shown by the sworn statement of the licensee or employer or both shall not be binding upon the city but, shall be subject to verification by the administrator of his agents or employees through examination and audit of the books and records of the licensee or his employer, or both if required by the administrator.
(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)
On or before one hundred and five (105) day(s) from the end of the business(es)’ fiscal year, the licensee shall compute, on forms furnished by the administrator, the amount of tax due based on two percent (2%) of the net profit for the fiscal year, and shall compute, on forms furnished by the administrator, the amount of tax due based on the gross receipts fees specified herein or thereafter and, within the foregoing time limit, shall pay to the administrator the greater of the two (2) computed amounts.
(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) Penalty, see § 111.99
The Mayor/City Council or designated city officer shall have the power to deny the issuance of any license described herein to any person, firm, organization, or corporation when it is determined that the granting of such a license would not be in the best interest of the city.
(Ord. 12-1972, passed 5-15-72; Am. Ord. 14-1986, passed 6-16-86; Am. Ord. 12-2005, passed 6-6-05) Penalty, see § 111.99
The license tax provided for in this chapter shall apply to each member of a firm where two (2) or more persons are engaged in the practice of the profession. It shall also apply where an individual, firm, or corporation may have separate locations for conducting business, each separate location shall be required to pay the license tax according to the business conducted there.
(Ord. 12-1972, passed 5-15-72; Am. Ord. 14-1986, passed 6-16-86; Am. Ord. 12-2005, passed 6-6-05) Penalty, see § 111.99
Every person holding a license for any of the purposes mentioned herein shall keep the license posted in his place of business, if any, in a conspicuous place or if he has no particular place of business, shall keep the license on his person so that it may be inspected upon request by the proper authorities and every person holding a city license shall produce such license for inspection whenever required to do so by the City Attorney, City Clerk, City Treasurer, Occupational Tax Administrator or other proper agent or officer of the city.
(Ord. 12-1972, passed 5-15-72; Am. Ord. 14-1986, passed 6-16-86; Am. Ord. 12-2005, passed 6-6-05) Penalty, see § 111.99
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