(A) Each person, firm, organization, or corporation owning, operating, conducting, or engaging in any business, whether operated or conducted separately or in connection with another business, occupation, trade, or profession, the gross receipts of which have been not more than $30,000 for the taxpayer's preceding business year, fiscal or calendar, shall pay, except as provided, the amount of $25. Gross receipts means all revenue or proceeds derived from the sale, lease, or rental of goods, services, or property, by a business entity, reduced by sales and excise taxes paid and returns and allowances.
(B) Each person, firm, organization, or corporation owning, operating, conducting, or engaging in any business, whether operated or conducted separately or in connection with another business, occupation, trade, or profession, the gross receipts of which have been $30,000 or more for the taxpayer's preceding business year, fiscal or calendar, shall pay, except as provided, according to the following scale:
(1) All businesses having gross receipts of:
$30,000 - $40,000 | $30 |
$40,000 - $50,000 | $40 |
$50,000 - $60,000 | $50 |
$60,000 - $70,000 | $60 |
$70,000 - $80,000 | $70 |
$80,000 - $90,000 | $80 |
$90,000 - $100,000 | $90 |
(2) All businesses having gross receipts in excess of $100,000 shall be taxed on the additional receipts at the rate of $0.50 for each $1,000, or fraction thereof.
(3) Receipts shall consist of money or other property of value. Receipts shall be considered as received at the office or place of business of the taxpayer where the services or the transactions giving; rise to the receipts are chiefly performed, negotiated or take place. If the receipts result from orders received by telephone or mail, the receipts shall be allocated to the place of business where the orders arc processed. The gross commissions of a manufacturer's agent or an insurance agent shall constitute his gross receipts.
(4) On or before April 30 of each year, the taxpayer shall make an annual report to the city, on a form furnished by the City Treasurer, showing the taxpayer's gross receipts within the city during the taxpayer's preceding business year, fiscal or calendar. The taxpayer shall state on the form the amount of gross receipts in the city reported to the Federal government on taxpayer's income tax return for that year. The report on the form shall be signed by the taxpayer, or taxpayer's agent, subject to penalties for perjury if the statements are not true and correct. The amount of the license tax for the current tax year shall be based on the gross receipts for the taxpayer's preceding business year.
(5) If the taxpayer starts in business and becomes subject to the tax after the beginning of the tax year, taxpayer shall pay the minimum annual tax of $25 at that time, for the remainder of the tax year. When taxpayer's first annual report to the city is due taxpayer shall report gross receipts for the part of the preceding year during which taxpayer was in business. The taxpayer shall also then pay the license tax for the current year computed as provided for in division (B)(6).
(6) If the gross receipts reported by the taxpayer are for only a portion of the taxpayer's business year then the license tax for the current tax year shall be based on the amount which will be produced by multiplying the average monthly gross receipts for such portion of a year by 12; subject, however, to the requirements of the minimum tax payment.
(Ord. 3, passed 3-19-56; Am. Ord. 4, passed 2-13-57; Am. Ord. 2, passed 3-11-58; Am. Ord. 2, passed 3-0-59; Am. Ord. 9, passed 4-24-73; Am. Ord. 8, passed 4-26-77; Am. Ord. 12, passed 12-29-79; Am. Ord. 16-07, passed 7-26-16; Am. Ord. 18-10, passed 11-27-18) Penalty, see § 110.99