A.
Every person engaged in business in the city, whether or not a fixed place of business in such city, in the business of conducting, managing, carrying on or engaging in any business, profession or occupation or service enterprise included within Sectors 52, 53, 54, 55, and 62 of the North American Industry Classification System (NAICS) shall pay to the city an annual license tax of seventy-five dollars; per annum, plus an additional sum based upon the average number of employees in such business, according to the following schedule:
1.
If the average number of employees is from two to five, an additional twenty-five dollars per annum is charged.
2.
If the average number of employees is from six to twelve, an additional fifty dollars per annum is charged.
3.
If the average number of employees is from thirteen to twenty-five, an additional one hundred twenty-five dollars per annum is charged.
4.
If the average number of employees is from twenty-six to fifty, an additional one hundred fifty dollars per annum is charged.
5.
If the average number of employees is from fifty-one to one hundred, an additional two hundred fifty dollars per annum is charged.
6.
For each additional fifty employees over one hundred or fraction thereof, an additional charge of twenty-five dollars shall be made.
B.
Except as otherwise provided in this Title, all other persons engaged in business in the city, whether or not a fixed place of business in such city, in the business of conducting, managing, carrying on or engaging in any business, profession or occupation or service enterprise shall pay to the city an annual license tax of fifty dollars per annum, plus an additional sum based upon the average number of employees in such business, according to the following schedule:
1.
If the average number of employees is from two to five, an additional twenty-five dollars per annum is charged.
2.
If the average number of employees is from six to twelve, an additional fifty dollars per annum is charged.
3.
If the average number of employees is from thirteen to twenty-five, an additional one hundred dollars per annum is charged.
4.
If the average number of employees is from twenty-six to fifty, an additional one hundred twenty-five dollars per annum is charged.
5.
If the average number of employees is from fifty-one to one hundred, an additional two hundred twenty-five dollars per annum is charged.
6.
For each additional fifty employees over one hundred or fraction thereof, an additional charge of twenty-five dollars shall be made.
C.
Every person or firm contained in subsection B of this section whose gross income is between one thousand dollars and two thousand five hundred dollars per annum shall pay to the city a reduced annual license tax of twenty-five dollars per annum, plus an additional sum based upon the average number of employees in such business, according to the following schedule: If the average number of employees is from two to five, an additional fifteen dollars per annum is charged.
D.
Any other business or businesses shall pay to the city, unless such business is otherwise specifically taxed by other provisions of this title, an annual license tax of fifty dollars per annum, plus an additional sum based upon the average number of employees in such business according to the following schedule:
1.
If the average number of employees is from two to five, an additional twenty-five dollars per annum is charged.
2.
If the average number of employees is from six to twelve, an additional fifty dollars per annum is charged.
3.
If the average number of employees is from thirteen to twenty-five, an additional ninety-seven dollars and fifty cents is charged.
4.
If the average number of employees is from twenty-six to fifty, an additional one hundred twenty-two dollars and fifty cents per annum is charged.
5.
If the average number of employees is from fifty-one to one hundred, an additional two hundred twenty-two dollars and fifty cents per annum is charged.
6.
If the average number of employees is one hundred and one or more, an additional three hundred thirty-five dollars per annum is charged.
(Ord. 923 § 4.1, 1977; Ord. 1007 § 1, 1978; Ord. 1634, Amended, 02/11/2000)