Every person not having a fixed place of business within the City who engages in business
as a contractor within the City shall pay an annual business license tax of seventy-five
dollars ($75.00), and in addition thereto shall pay a business license tax equal to
two (2) mills on each dollar of gross receipts resulting from the business done within
the City, payable quarterly; provided, however, that for any license year during which
the annual gross receipts resulting from the operation of said business within the
City do not exceed two thousand dollars ($2,000.00), the total amount of the business
license tax shall be twenty dollars ($20.00). Every person licensed under this section
shall file a declaration of gross receipts quarterly or annually on forms prescribed
by the City.
(Added by Ord. 238-C.S., amended by Ord. 259-C.S., Ord. 2730-C.S., § 1 and Ord. 3013-C.S.,
§ 1 effective 1-15-97)
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