Every person who engages in business at a fixed place of business within the City shall pay an annual business tax based upon gross receipts at the rates calculated to the nearest cent as set forth for the following classifications:
Gross Receipts | Tax |
$0 – $15,000 | $20.00 |
15,001 – 30,000 | 25.00 |
30,001 – 45,000 | 30.00 |
45,001 – 60,000 | 35.00 |
60,001 – 75,000 | 40.00 |
75,001 – 90,000 | 45.00 |
90,001 – 105,000 | 50.00 |
Gross Receipts | Tax |
Gross Receipts | Tax |
105,001 – 130,000 | 60.00 |
130,001 – 155,000 | 70.00 |
155,001 – 180,000 | 80.00 |
180,001 – 205,000 | 90.00 |
205,001 – 255,000 | 100.00 |
255,001 – 305,000 | 110.00 |
305,001 – 355,000 | 120.00 |
355,001 – 405,000 | 130.00 |
405,001 – 455,000 | 140.00 |
455,001 – 505,000 | 150.00 |
505,001 – 605,000 | 190.00 |
605,001 – 705,000 | 230.00 |
705,001 – 805,000 | 270.00 |
805,001 – 905,000 | 310.00 |
905,001 – 1,000,000 | 350.00 |
1,000,001 – 2,000,000 | 350.00, plus 24¢ per thousand dollars of gross receipts in excess of $1,000,000.00 |
2,000,001 – 3,000,000 | 590.00, plus 20¢ per thousand dollars of gross receipts in excess of $2,000,000.00 |
3,000,001 – 4,000,000 | 790.00, plus 16¢ per thousand dollars of gross receipts in excess of $3,000,000.00 |
4,000,001 – 5,000,000 | 950.00, plus 12¢ per thousand dollars of gross receipts in excess of $4,000,000.00 |
5,000,001 and over | 1,070.00, plus 8¢ per thousand dollars of gross receipts in excess of $5,000,000.00 |
(§ 2, Ord. 176-NS, eff. December 4, 1970, as amended by § II, Ord. 241-NS, eff. November 25, 1971)