§ 6-3.05. Additional Levy of License Tax.  


Latest version.
  • An additional levy of business license tax on businesses conducting their activities in the "Area," which is in addition to the ordinary business license tax imposed upon such businesses by Chapter 1 of this title, is hereby imposed. Such additional levy of business license tax shall be as fixed and determined by the following schedule:

    (a)

    Class I Businesses. Every person conducting, carrying on, or managing a business from a fixed place of business within the "Area," and who is subject to a business license tax equal to one (1) mill on each dollar of gross receipts as defined in Section 6-1.201 of this Code shall be subject to an additional one-half (½) mill on each dollar of gross receipts: Exception: The tax rate for the sale of new and used motor vehicles shall be one-fourth (¼) mill on each dollar of gross receipts. Sales of parts and services shall not be considered as the sale of new or used motor vehicles. The maximum payment for the additional levy for any single business shall not exceed One Thousand Five Hundred and no/100ths ($1,500.00) Dollars during any fiscal year.

    (b)

    Class II Businesses. Every person conducting, carrying on, or managing a business from a fixed place of business within the "Area," and who is subject to a business license tax equal to two (2) mills on each dollar of gross receipts as defined in Section 6-1.202 of this Code, shall be subject to an additional one (1) mill on each dollar of gross receipts. The maximum payment for the additional levy for any single business shall not exceed One Thousand Five Hundred and no/100ths ($1,500.00) Dollars during any fiscal year.

(Ord. 777-C.S., effective 4-6-66)