A. Applicability: Except as stated in subsection B of this section, this chapter applies to any person, corporation, limited liability company, partnership, sole proprietorship or any other type of business entity of any form, whether or not having a physical or mailing address inside or outside the city limits of Tombstone, wherein twenty five percent (25%) or more of the gross annual revenues of any trade, calling, vocation, enterprise, establishment, profession, occupation or business are earned through the use of the Tombstone historic preservation district, or earned within the city limits of Tombstone or earned through the use of any property owned by Tombstone, or to which Tombstone provides municipal or public utility type services.
B. 501(c) Organizations: Nonprofit (501(c)) organizations or groups that have received tax exempt status under the United States internal revenue code pursuant to 26 USC section 501(c) are exempt from the provisions of this chapter.
C. License Required: It is unlawful for any person, whether as principal, officer, shareholder or agent, either personally or for another person, or for any corporation, or as a member of any firm, limited liability company, partnership, sole proprietorship or any other type of business entity of any form to commence, practice, transact or carry on any trade, calling, vocation, enterprise, establishment, profession, occupation or business within the city limits without first having procured a license from the city to do so and without complying with all regulations of such trade, calling, vocation, enterprise, establishment, profession, occupation or business as specified or required by the United States or the state of Arizona and its government agencies or political subdivisions. No license shall be issued without proof by the applicant of such compliance and verification by the clerk that no violation of the city's zoning regulations will occur by such issuance.
D. Violation: The practicing or carrying on of any trade, calling, vocation, enterprise, establishment, profession, occupation or business by any person, corporation, limited liability company, partnership or sole proprietorship without first having procured a license from the city to do so, or without complying with any and all regulations of such trade, calling, vocation, enterprise, establishment, profession, occupation or business as required by other law or by this chapter shall constitute a separate violation of this chapter for each and every day that such trade, calling, vocation, enterprise, establishment, profession, occupation or business is practiced, carried on or conducted within the city. Every person who shall conduct an established trade, business, game or amusement, calling, profession or occupation outside the city, and deliver products or perform a service within the city shall obtain a license and pay a license fee.
E. Privilege License Tax Imposed: A privilege license tax is hereby imposed upon and shall be paid by every corporation, limited liability company, partnership, sole proprietorship, association, company or person operating or engaging in any business pursuit, enterprise, trade, calling, vocation, establishment, profession, or occupation within the limits of the city.
F. Rates: Said privilege license tax shall be computed as follows:
1. Businesses with their first year license for the city of Tombstone shall be in the amount of thirty dollars ($30.00).
2. Home based businesses with no external employees shall be in the amount of fifty dollars ($50.00). For the purpose of this regulation, an "external employee" is one who resides outside the home based business.
3. All other businesses, not otherwise hereinafter provided for shall be in the amount of one hundred fifty dollars ($150.00). (Ord. 2013-03, 1-22-2013)