Article VI. License Tax
5.04.330 Taxes on businesses other than those described in Chapter 5.08 CMC.
Every person who engages in a business not described in Chapter 5.08 CMC within the city shall pay a license tax based upon gross annual receipts as follows:
|
Gross Annual Receipts |
Fee |
|
|---|---|---|
|
Per Annum |
Per Quarter |
|
|
Less than $10,000 |
$ 50.00 |
$ 15.00 |
|
$10,000 and less than $50,000 |
90.00 |
25.00 |
|
$50,000 and less than $75,000 |
120.00 |
32.00 |
|
$75,000 and less than $100,000 |
140.00 |
37.50 |
|
$100,000 and less than $200,000 |
184.00 |
48.50 |
|
$200,000 and less than $300,000 |
264.00 |
68.00 |
|
$300,000 and less than $400,000 |
336.00 |
86.50 |
|
$400,000 and less than $500,000 |
400.00 |
102.50 |
|
$500,000 and less than $600,000 |
456.00 |
116.50 |
|
$600,000 and less than $700,000 |
504.00 |
128.60 |
|
$700,000 and less than $800,000 |
544.00 |
138.50 |
|
$800,000 and less than $900,000 |
576.00 |
146.50 |
|
$900,000 and less than $1,000,000 |
600.00 |
152.50 |
|
$1,000,000 and less than $2,000,000, a base of $600.00, plus $140.00 for each $100,000 or fraction thereof in excess of $1,000,000. |
||
|
$2,000,000 or more – $2,000 maximum. |
||
(Ord. 505 § 1. 2002 Code § 6-6.1).