(A) The classifications of businesses included in each rate class are listed with United States North American Industry Classification System (NAICS) codes, by sector, sub-sector, group or industry. The business license class schedule (Appendix B to Ordinance 2019-04) is a tool for classification and not a limitation on businesses subject to a license tax. The business classification pursuant to the most recent version of the business license class schedule adopted by the Council most specifically identifying the subject business shall be applied to the business. The License Official shall have the authority to make the determination of the business classification most specifically applicable to a subject business.
(B) The license tax for each class of businesses subject to this chapter shall be computed in accordance with the current business license rate schedule, designated as Appendix A to Ordinance 2019-04, which may be amended from time to time by the Council. A copy of the class schedule and rate schedule shall be filed in the office of the Municipal Clerk.
(Ord. 2019-04, passed 6-18-2019)