40.01(A) Business defined. The following definitions apply to the
provisions of this Chapter 40 only:
40.01(A)(1)
includes the work, vocation, profession, occupation, commercial enterprise or trade in which a person is engaged, and all activities and matters together with all devices, machines, vehicles and appurtenances used therein, any of which are conducted, either directly or indirectly, on or from any premises in the
.
40.01(A)(2)
does not include Nonprofit
, Nonprofit
, or Nonprofit
.
40.01(A)(3)
does not include a
that solely manages personal investments from a residential property.
40.01(B) Requirement to pay
. No shall engage in any
that is carried on within the , and no
shall be issued, until a
for the current year, and all prior outstanding
have been paid for such
and the proper
obtained.
40.01(C) Dates due. All
shall be sold by the beginning July 1 of each , are due and payable on or before September 30 of each , and expire on September 30 of the succeeding . If September 30 falls on a weekend or holiday, the tax is due and payable on or before the first working day following September 30.
40.01(D) Partial
payment.
for
that apply after the beginning of the fiscal year (October 1) but before April 1 of that fiscal year shall pay the full tax for one year and
that apply on or after April 1 of the fiscal year but before September 30 of that fiscal year shall pay one-half the full tax for one year, except as herein otherwise provided.
40.01(E) Amount of
. Each
shall pay a
in the amount set forth below:
Category | Tax | |
Full | Partial | |
Category | Tax | |
Full | Partial | |
I.
,
, Apartments or with 250 units or more | $6,700.47 | $3,350.24 |
II.
,
or
with 50,000 square feet or more | $4,466.97 | $2,233.49 |
III. | $3,509.76 | $1,754.88 |
IV.
,
or
between 20,000 square feet and 49,999 square feet | $2,680.19 | $1,340.09 |
V.
,
or
between 10,000 square feet and 19,999 square feet; Apartments or with 100—249 units;
or
with 150—249 rooms Country Clubs and Golf Course(s); Athletic/Fitness Club with Pool | $1,595.34 | $797.67 |
VI. Limited
with only a Post Office, Private Mail Box or Registered Office in the | $191.43 | $95.71 |
VII. | $95.70 | $47.85 |
VIII. General
(all other
) | $287.15 | $143.58 |
[Effective 10-1-2019:]
Category | Tax | |
Full | Partial | |
Category | Tax | |
Full | Partial | |
I.
,
, Apartments or with 250 units or more | $6,700.47 | $3,350.24 |
II.
,
or
with 50,000 square feet or more | $4,466.97 | $2,233.49 |
III. | $3,509.76 | $1,754.88 |
IV.
,
or
between 20,000 square feet and 49,999 square feet | $2,680.19 | $1,340.09 |
V.
,
or
between 10,000 square feet and 19,999 square feet; Apartments or with 100—249 units;
or
with 150—249 rooms Country Clubs and Golf Course(s); Athletic/Fitness Club with Pool | $1,595.34 | $797.67 |
VI. Limited
with only a Post Office, Private Mail Box or Registered Office in the | $191.43 | $95.71 |
VII. | $95.70 | $47.85 |
VIII. General
(all other
) | $287.15 | $143.58 |
40.01(F) Separate location. A separate
shall be obtained for each location of any
located within the .
40.01(G) Separate
.
40.01(G)(1) Each
entity registered with the
shall constitute a single and separate
, requiring a
for each registered
entity.
40.01(G)(2) A separate
shall be obtained for each separate
at the same location.
40.01(G)(3) Each receipt obtained by a
shall be issued to cover only the
licensed thereby at the location and in the category designated in such receipt.
40.01(H) Starting date of payment responsibility. For purposes of this Chapter of the
, the starting date of a
and the starting date of a
’s responsibility for payment of a
shall be as follows:
40.01(H)(1) Commercial locations. Upon the later of:
40.01(H)(1)(a) The effective date of the
filing; or, if applicable,
40.01(H)(1)(b) The issuance of a Certificate of Use; or, if applicable,
40.01(H)(1)(c) The effective date of a lease for commercial space.
40.01(H)(2)
. Upon the earlier of:
40.01(H)(2)(a) The issuance of a
for a
; or
40.01(H)(2)(b) Upon transacting commerce from a
.
40.01(H)(3) Mailboxes. Upon the earlier of:
40.01(H)(3)(a) The effective date of a
or Federal filing indicating the mailbox location within the
; or
40.01(H)(3)(b) The mailbox lease effective date.
40.01(I) Ending date of payment responsibility. For purposes of this Chapter of the
, the ending date of a
and the ending date of a
’s responsibility for payment of a
shall be upon the completion of:
40.01(I)(1)(a) The filing of the Articles of Dissolution, as provided by the
, with the
; or
40.01(I)(1)(b) The filing of confirmation with the
, as provided by the
, that the
has been administratively dissolved; and
40.01(I)(2) The signing and filing of a sworn affidavit with the
affirming that the
no longer Transacts Commerce within the
.
For the purposes of this Chapter of the
, providing proof of an involuntary dissolution is insufficient evidence of proof of the ending date of a
.
40.01(J) Receipt display. Any issued a
shall post the
in a conspicuous place in or about such ’s place of
.
40.01(K) Refund of fees. If the finds that a
was collected incorrectly and a refund is warranted, the may issue a refund up to the difference between the amount actually paid to the and all amounts payable under a proper
.
(Ord. 2010-11, passed 10-4-2010; Am. Ord. 2012-09, passed 4-16-2012; Am. Ord. 2015-06, passed 3-16-2015; Am. Ord. 2017-03, passed 3-20-2017; Am. Ord. 2019-02, passed 3-18-2019; Am. Ord. 2024-08, passed 5-20-2024)