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A. Rates for each classification. Every person who engages in business at a fixed place of business within the city shall pay an annual business tax based upon gross receipts at the rates to be calculated to the nearest dollar as set forth below for the following classifications:

Rates

Classification A

$0.65 per $1,000 of gross receipts or fractional part thereof; minimum tax: $25.00.

Classification B

0.30 per $1,000 of gross receipts from $1.00 to $1,000,000; $0.15 per $1,000 of gross receipts from $1,000,001 to $10,000,000; $0.05 per $1,000 of gross receipts from $10,000,001 to $100,000,000; $0.01 per $1,000 of gross receipts of $100,000,001 or more; and minimum tax: $25.00.

B. Classifications.

1. Classification A shall include:

Class No.

1.

Appraiser;

2.

Architect;

3.

Attorney at law;

4.

Auditor or accountant;

5.

Assayer;

6.

Bacteriologist;

7.

Chemist or chemical laboratory;

8.

Chiropractor;

9.

Collection agency;

10.

Dental laboratory;

11.

Dentist;

12.

Engineer;

13.

Geologist;

14.

Insurance adjuster;

15.

Medical laboratory;

16.

Optician;

17.

Optometrist;

18.

Osteopath;

19.

Physician;

20.

Podiatrist;

21.

Real estate agency or agent;

22.

Surveyor;

23.

Veterinarian;

24.

All other professions not specifically set forth in this subdivision.

2. Classification B shall include all other types of businesses, except those subject to flat rates enumerated in Section 5.02.260. (Ord. 3371 § 1, 1991)