(a) (1) Every person doing business or engaged in any business, profession, trade or occupation, or performing any act, or otherwise dealing in or with goods, wares or merchandise, and not elsewhere specifically licensed by other provisions of this Chapter, shall pay a license tax, which license tax is based on the average number of persons employed by the licensee in the City, for each calendar year or portion thereof for the privilege of doing business in the City as follows:
FOR EVERY PERSON EMPLOYING:
| MAXIMUM TAX RATE
|
0 or 1 employee | $750.00 |
2 to 10 employees | 1,150.00 |
11 to 25 employees | 1,550.00 |
26 to 50 employees | 2,150.00 |
51 to 75 employees | 2,875.00 |
76 to 100 employees | 3,575.00 |
101 to 150 employees | 4,250.00 |
151 to 200 employees | 4,975.00 |
201 to 250 employees | 5,700.00 |
251 to 300 employees | 6,425.00 |
301 to 400 employees | 7,150.00 |
401 to 500 employees | 7,850.00 |
501 to 600 employees | 8,600.00 |
601 to 700 employees | 10,000.00 |
701 to 800 employees | 11,425.00 |
801 to 900 employees | 12,850.00 |
901 to 1,000 employees | 14,275.00 |
1,001 to 1,100 employees | 15,700.00 |
1,101 to 1,200 employees | 17,100.00 |
1,201 to 1,300 employees | 18,500.00 |
1,301 to 1,400 employees | 19.950.00 |
1,401 to 1,500 employees | 21,350.00 |
1,501 to 1,600 employees | 22,775.00 |
1,601 to 1,700 employees | 24,175.00 |
1,701 to 1,800 employees | 25,625.00 |
1,801 to 1,900 employees | 27,025.00 |
1,901 and more employees | 28,450.00 |
(2) Absent some other business activity, the leasing of real property by the owner of that property does not constitute a business that is subject to the license tax imposed by this chapter.
(b) Business license tax for warehousing
(1) In lieu of the per-employee tax set forth in Subdivision (a) of this Section, every person engaged in warehousing in the City, including refrigerated warehousing shall pay the tax set forth in this Subdivision (b).
(2) For purposes of this Subdivision (b), “warehousing” means the storage of goods intended for distribution to other locations. “Warehousing” does not include (i) the storage, at a location, of materials for use by a manufacturing business conducted at that location, or (ii) the storage, at a location, of products manufactured at that location.
(3) Where a person both warehouses at a location and conducts some other business at that same location, he or she shall pay both the tax required by this Subdivision (b), calculated based on the square footage used for warehousing, and the tax required by Subdivision (a) of this section, calculated based on the employees engaged in the other business. “Square footage used for warehousing” shall include all square footage used in warehousing operations, including the square footage of offices, break rooms and similar spaces used in warehousing operations. “Employees engaged in the other business” shall exclude employees engaged in warehousing operations. Where areas or employees are used for both warehousing and non-warehousing operations, such areas and employees shall be apportioned based on the percentage of time used for each type of operation. The City Clerk may promulgate regulations relating to such apportionment.
(4) The minimum warehousing license tax per location shall be $1,200.00 per year and the maximum warehousing license tax per location shall be $11,950.00 per year.
(5) The tax rate per square foot for warehousing shall be as follows:
| ANNUAL TAX
|
First 5,000 sq. ft. | $1,200.00 |
All square footage over 5,000 sq. ft. | $0.21 per sq. ft. in addition to the $1,200.00 |
(6) For purposes of this Subdivision (b), “square footage” includes (i) the square footage of all buildings (or portions of buildings) and (ii) outdoor square footage used for storage as part of a warehousing operation. “Square footage” does not include outdoor square footage used for parking of motor vehicles.
(7) The tax under this Subdivision (b) is measured by the square footage used for warehousing because the magnitude of a warehousing operation is reasonably measured by the amount of square footage used by the operation. The tax under this Subdivision (b) is not a tax on real property.
(c) The rates for the business license taxes imposed in Sections
5.23 through
5.29 are as follows:
(1) | Central Station Industrial Protective Service (§ 5.23(a)) (minimum tax) | $2,125.00/yr. |
(2) | | $725.00/day |
(3) | Still Photography (§ 5.24(b)) | $400.00/day |
(4) | Taxicab Service (§ 5.24(c)) | $1,075.00/yr. |
(5) | Vehicle Towing Service (§ 5.24(d)) | $1,075.00/yr. |
(6) | | $1,325.00/yr. |
(7) | Catering Vehicle-Cold Food (§ 5.25(b)(1)(ii)) | $602.00/yr. |
(8) | Catering Vehicle-Hot Food (§ 5.25(b)(1)(i)) | $787.00/yr. |
(9) | Catering Vehicle-Daily (§ 5.25(b)(2)) | $325.00/day |
(10) | Peddler/Caterer-Transfer (§ 5.25(d)) | $400.00 |
(11) | | $3,800.00/yr. |
(12) | Fruit/Vegetable Vendor (§ 5.25(f)) | $1,150.00/yr. |
(13) | Junk/Scrape Metal Dealer (§ 5.27(a)) | $8,550.00/yr. |
(14) | Rag or Paper Dealer (§ 5.27(b)) | $5,600.00/yr. |
(15) | Secondhand Pipe Dealer (§ 5.27(c)) | $8,550.00/yr. |
(16) | Shows, Circuses, etc. (§ 5.29(a)) | $1,075.00/day |
(17) | | $725.00/day |
(18) | Structure Moving (Deposit) (§ 5.26) | $1,650 per structure moved |
(19) | Structure Moving Permit Fee (§ 5.26) | $100 per structure moved into, in or through the City |
(Ord. No. 1056, § 1, Exh. A; Ord. 1208, § 1; Ord. 1214, §§ 2, 3; Ord. 1215, § 2.)
