(a) Imposition of tax. For the year beginning 1-1-1978, and each year thereafter, the city hereby imposes an annual business privilege tax and registration requirements in the manner and at the fees and rates hereinafter set forth. Such tax shall continue in force on a yearly basis without annual re-enactment unless the rate of the tax is subsequently changed.
(b) Registration required; application. Every person desiring to continue to engage in or hereafter begin to engage in a business, whether or not he or she maintains a place of business within the city shall, on or before the commencement of the license year or prior to commencing business in such license year, make application for registration for each place of business in the city with the License Tax Officer. Such registration shall be made annually by the completion of an application furnished by the License Tax Officer and the payment of a fee of $10 to the City Treasurer. Each application for registration shall be signed by the applicant, if a natural person, and in the case of an association or a partnership, by a member or partner thereof, and in the case of a corporation, by an officer thereof. Each applicant shall receive a certificate of registration from the City Treasurer which shall not be assignable. In the case of loss, defacement or destruction of such certificate, the person to whom the certificate was issued shall apply to the License Tax Officer for a new certificate for which a fee of $0.50 shall be charged.
(c) Rate of tax. Every person engaging in a business in the city, whether or not he or she maintains a place of business within the city, shall pay an annual business privilege tax for the license year at the rate of four mills on each dollar of the gross receipts derived from all services rendered within the city.
(Ord. 4726, passed 12-18-1975; Ord. 4872, approved 12-23-1977; Ord. 5303, approved 12-19-1985; Ord. 5705, approved 12-19-1996; Ord. 5766, approved 12-17-1998; Ord. 5863, approved 12-28-2001; Ord. 6338, approved 11-21-2017)