§ 6-1.201. Retail Merchants and Miscellaneous Businesses.

Latest version.

Every person conducting, carrying on or managing a retail business from a fixed place of business within the City shall pay an annual registration tax of fifty dollars ($50.00), and in addition thereto shall pay a business license tax equal to one (1) mill on each dollar of gross receipts resulting from the operation of said business, payable quarterly or annually.

In the event that any such retail business is specifically licensed by any other section of this chapter, said business shall be subject to the provisions of this section, in addition to said specific license, to the extent that the activities or proceeds resulting from the conduct of said business are not licensed by said specific license.

The business license tax imposed by this section shall be computed by excluding the proceeds or receipts received or derived from such retail businesses as are otherwise specifically licensed and taxed by any other section or sections of this chapter.

(Added by Ord. 238-C.S., amended by Ord. 259-C.S., and Ord. 2730-C.S., § 1, Ord. 3013-C.S., § 1, effective 1-15-97)

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');