(a) The occupational license tax set out in the following schedule is established for all businesses, occupations, trades, callings, and professions engaged in within the city and shall be paid by all persons who shall practice, transact, carry on, or engage in any business, occupation, trade, calling, or profession not subject to the imposition of a business privilege tax pursuant to articles II and III of this chapter.
Number of Employees
|
Quarterly License Tax
|
0--10
|
$00.00
|
11--35
|
00.00
|
36--100
|
00.00
|
Over 100
|
00.00 |
(b) Taxpayers may select the appropriate method of reporting number of employees from the following options:
(1) Taxpayer reports same number of employees reported to the Arizona Department of Economic Security; or
(2) Taxpayer reports number of employees fitting the definition of "employee", as set out in this article; or
(3) Taxpayers utilizing part-time employees may divide total weekly employee hours by thirty (30) (assuming a 30-hour work week) or divide total annual employee hours by one thousand five hundred sixty (1,560) to determine taxable number of employees by the week or by the year.
Editors Note: Taxpayers paying the tax on a quarterly basis would use the weekly method and taxpayers paying the tax on an annual basis would use the annual method of reporting part-time employees.
(Ord. No. 8071, § 1, 6-21-93; Ord. No. 8128, § 4, 9-27-93; Ord. No. 9316, § 1, 11-15-99; Ord. No. 9693, § 3, 4-15-02; Ord. No. 10041, § 2, 9-20-04; Ord. No. 10236, § 2, 12-20-05, eff. 6-1-06; Ord. No. 10448, §§ 3, 4, 9-5-07, eff. 1-1-08)