A. All entities subject to business tax based on gross receipts shall pay said tax based on the following schedule and subject to the semi-annual minimum and maximum tax as set by resolution of the city council:
1. Professionals $1.25 per thousand
of gross receipts
2. Services 1.00 per thousand
of gross receipts
3. Retailers, Hotels .70 per thousand
of gross receipts
4. Manufacturers .40 per thousand
of gross receipts
The minimum and maximum taxes for professionals are per individual, while the minimum and maximum taxes for the other categories are per entity.
B. State Licensed Contractors. A person engaged in the business of contracting is included in this category and shall pay a flat rate semi-annual tax as set by resolution of the city council, unless the business is also engaged in activities covered under subsection (A) of this section.
C. Public Dance. Every entity carrying on, promoting or managing a public dance shall pay a flat daily tax as set by resolution of the city council.
D. Cultural Performance. Every entity carrying on, promoting, or managing a cultural performance for not more than ninety (90) consecutive days shall pay either a flat daily tax, a flat monthly tax, or a business tax which is calculated on gross receipts at one dollar ($1.00) per one thousand dollars ($1,000.00) or fraction thereof on gross receipts. The flat rate, minimum and maximum tax shall be set by resolution of the city council. Entities classified as a cultural performance shall include, but are not limited to:
1. Musical performance,
2. Comedy and/or magic show,
3. Truck and/or tractor pulls,
4. Vehicle and/or bicycle races, and
5. Sporting events.
E. Special Event. Every entity, except nonprofit, tax exempt entities, carrying on, promoting, or managing a special event for not more than ninety (90) consecutive days shall pay either a flat daily tax, a flat monthly tax, or a business tax which is calculated on gross receipts at one dollar ($1.00) per one thousand dollars ($1,000.00) or fraction thereof on gross receipts. The flat rate, minimum and maximum tax shall be set by resolution of the city council.
F. Temporary Business. Itinerant vendors and temporary businesses which are not specifically taxed in subsections (A) through (E) of this section and are carried on, managed, or conducted for not more than ninety (90) consecutive days, shall pay either a flat daily tax, a flat monthly tax, or a business tax which is calculated on gross receipts at one dollar ($1.00) per one thousand dollars ($1,000.00) or fraction thereof on gross receipts. The flat rate, minimum and maximum tax shall be set by resolution of the city council.
G. Distribution of Printed Matter. Every entity conducting, carrying on or managing the business of advertising, by means of distributing dodgers, handbills, circulars, printed advertisements, cards, tickets or advertising samples of merchandise, shall pay either a flat daily tax or a flat monthly tax. The flat daily and monthly tax shall be set by resolution of the city council.
For purposes of this section, the words "conducting", "carrying on," or "managing the business" are defined to be and are construed to mean the doing of any act or series of acts of distributing or advertising.
H. Every entity not having a fixed place of business within the city who enters the city to deliver, collect, gather, load or pick up passengers, materials, goods, wares or merchandise of any kind by vehicle, or who enters the city to provide any service by the use of vehicle, shall have the option of paying either an annual business tax for each vehicle (a trailer shall be deemed to be a separate vehicle for purpose of this section) or a business tax based on gross receipts using the category for manufacturers in subsection (A) of this section. (Ord. 6905 § 33 (part), 1996: Ord. 9517 § 1 (part), 1995: prior code § 6029)