Chapter 5.16
LICENSE FEE FOR ADMINISTRATIVE OFFICES AND WAREHOUSING ACTIVITIES
Sections:
5.16.020 Highest tax applicable.
5.16.010 Imposition of tax.
(a) Persons who, at a fixed place of business within the city, perform principally the administrative or warehousing functions associated with the conducting, maintaining or carrying on of any business that has substantially all of its gross receipts attributable to business activities outside the city shall pay an annual license tax based upon the average number of employees as follows:
|
Number of Employees |
Tax |
|
1–5 |
$ 50 |
|
6–15 |
200 |
|
16–25 |
350 |
|
26–50 |
500 |
|
51–75 |
650 |
|
76–100 |
800 |
|
101–150 |
950 |
|
151–200 |
1,100 |
|
201+ |
1,250 |
(b) For purposes of this section the "average number of employees" shall be defined as the number of employees earning wages during pay periods ending nearest the fifteenth day of each month as reported to the state on forms which are used for reporting payments due for unemployment insurance purposes, for each month of the previous licensing period, adding the same and dividing by twelve. If the employer has been in business less than one year, he may use the average number of employees who will be employed by him during the remainder of the licensing period. (Ord. 628 § 2, 1978; Ord. 590 § 4 (part), 1975).
5.16.020 Highest tax applicable.
If a license fee can be calculated either on the basis of this chapter or on the basis of any other chapter of this title, the basis for calculation which will produce the highest license fee shall be used in determining the tax to be assessed. (Ord. 590 § 4 (part), 1975).