There are hereby levied upon and shall be collected from the persons on account of the business activities annual license fee or occupational taxes in the amounts to be determined by the application of the rate against gross income, as follows.
(A) Upon every person engaged in or carrying on the business of a telegraph and/or telephone business, a fee or tax equal to 3% of the total gross income from the business in the City of Union, Oregon, during the fiscal year next preceding the tax year for which the license is required; provided, however, that the minimum fee or tax shall not be less than the sum of $500 per tax year.
(B) Upon every person engaged in or carrying on the business of selling or furnishing natural or manufactured gas, a fee or tax equal to 2% of the total gross income from the business in the City of Union, Oregon, during his or her fiscal year next preceding the tax year for which the license is required; provided, however, that the minimum fee or tax shall not be less than $200 per tax year.
(Ord. 247, passed 12-3-1956)