The business license fees for business classifications hereinafter described shall be calculated in accordance with the tax rate group in which such business classification is listed below:
(a)
Tax Rate Group I. Each person or entity in this group shall pay the sum of seventy-five dollars on the first sixty thousand dollars of gross receipts, plus the sum of one dollar and twenty-five cents for each one thousand dollars or fraction thereof of gross receipts in excess of sixty thousand dollars. Included in this tax rate group are all businesses included within any of the following business classifications:
(1)
Manufacturers;
(2)
Recreation and entertainment;
(3)
Rental of nonresidential property;
(4)
Rental of residential property;
(5)
Retail (excluding retail vendors at community events permitted pursuant to Municipal Code Chapter 4.68);
(i)
Retailers generating less than five million dollars in worldwide gross receipts annually shall pay a sum of seventy-five dollars on the first sixty thousand dollars of gross receipts, plus the sum of one dollar and fifteen cents for each one thousand dollars or fraction thereof of gross receipts in excess of sixty thousand dollars.
(6)
Utilities;
(7)
Wholesalers.
(b)
Tax Rate Group II. Each person or entity in this group shall pay the sum of seventy-five dollars on the first sixty thousand dollars of gross receipts, plus the sum of one dollar and twenty-five cents for each one thousand dollars or fraction thereof of gross receipts in excess of sixty thousand dollars. This Tax Rate Group applies only to persons or entities within the following business classification:
(1)
Auto Dealer. The business license tax for each business within Tax Rate Group II shall be subject to the following tax rate:
(i)
For fiscal year 2025-26, all gross receipts including sales, service and repair shall be taxed at one dollar and twenty-five cents for each one thousand dollars or fraction thereof of gross receipts.
(ii)
For fiscal year 2026-27, all gross receipts including sales, service and repair shall be taxed at one dollar and twenty-five cents for each one thousand dollars or fraction thereof of gross receipts.
(iii)
For the fiscal year 2027-28, and each year thereafter, all sales shall be taxed at one dollar and twenty-five cents for each one thousand dollars or fraction thereof of gross receipts. Auto dealer service, maintenance and repair will be taxed at Tax Rate Group III.
(c)
Tax Rate Group III. Each person or entity in this group shall pay the sum of seventy-five dollars on the first sixty thousand dollars of gross receipts, plus the sum of three dollars for each one thousand dollars or fraction thereof of gross receipts in excess of sixty thousand dollars. Included in this tax rate group are all businesses included within any of the following business classifications:
(d)
Tax Rate Group IV. Each person or entity in this group shall pay the sum of seventy-five dollars on the first sixty thousand dollars of gross receipts, plus the sum of five dollars for each one thousand dollars or fraction thereof of gross receipts in excess of sixty thousand dollars. Included in this tax rate group are all businesses included within any of the following business classification:
(1)
Professions.
(e)
Tax Rate Group V. Each person or entity in this group shall pay the sum of fifty dollars per vehicle per year for each vehicle which is included within the following business classification:
(1)
Delivery - Pickup.
(f)
Tax Rate Group VI. Each person or entity in this group shall pay the sum of one hundred fifty dollars for each day or fraction of any day in which such licensee conducts business in the City. Included in this tax rate group are all business categories included within the following business classification:
(1)
Event planners/promoters for special or community event.
(g)
Tax Rate Group VII. Each person, entity or franchisee in this group shall pay the sum of two hundred fifty dollars per vehicle per year for each vehicle which is included within the following business classification:
(1)
Taxicabs.
(h)
Tax Rate Group VIII. Each person or entity in this group shall pay the sum of seventy-five dollars on the first sixty thousand dollars of gross receipts, plus the sum of two dollars and fifty cents for each one thousand dollars or fraction thereof of gross receipts in excess of sixty thousand dollars. This Tax Rate Group applies only to persons or entities within the following business classification:
(1)
Corporate or Administrative headquarters. The business license tax for each business within Tax Rate Group VIII shall be subject to the following tax rate:
(i)
For fiscal year 2025-26, cost of operations shall be taxed at two dollars for each one thousand dollars or fraction thereof of cost of operations.
(ii)
For fiscal year 2026-27, cost of operations shall be taxed at two dollars and twenty-five cents for each one thousand dollars or fraction thereof of cost of operations;
(iii)
For the fiscal year 2027-28, and each year thereafter, cost of operations shall be taxed at two dollars and fifty cents for each one thousand dollars or fraction thereof of cost of operations.
(Prior code § 6060; added by Ord. No. 1523CCS, adopted 5/8/90; amended by Ord. No. 2008CCS § 3, adopted 5/8/01; Ord. No. 2292CCS § 8, adopted 7/28/09; Ord. No. 2797CCS, eff. 1/1/2025)