Sec. 19-22. Exemption for low business volume.
There shall be an exemption of half (fifty (50) percent) of the license tax as set out in section 19-41A of this article for persons who are actively engaged in business and whose gross income or gross receipts do not exceed two thousand five hundred dollars ($2,500.00) for the previous quarter. The licensee shall have the burden of applying for the exemption hereby authorized and of establishing the level of gross income or gross receipts derived during that quarter to the satisfaction of the tax collector.
(Ord. No. 7885, ยง 2, 8-3-92)