Every person not having a fixed place of business in the City who engages in business
within the City, which business is not specifically licensed by any other section
of this chapter shall pay an annual 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 on forms prescribed by the City.
(Added by Ord. 238-C.S., amended by Ord. 259-C.S., and Ord. 2730-C.S., § 1, Ord. 3013-C.S.,
§ 1, effective January 15, 1997)
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