§ 54-117. Fee; basis.

(a)

Except as otherwise provided in this article, every business and practitioner subject to this article shall pay a tax based on the gross receipts of such business (the "occupation tax").

(b)

The gross receipts tax shall include a flat rate of $50.00 for the first $20,000.00 of gross revenue, and $13.00 per employee. Gross revenues above $20,000.00 are taxed using a fee class table based on profitability. The fee class table ranges from $0.50 to $2.20 per $1,000.00 of gross revenue based on the NAICS Code of the business.

(c)

No business shall be required to pay more than $75,000.00 in occupation taxes during any calendar year commencing with the tax year of 2011.

(d)

Effective January 1, 2011, prior to imposing the cap as set forth in subsection (c), the tax due pursuant to this Code section shall be reduced by eight percent.

(Ord. No. 2005-12-02, § 1(ch. 11, art. 1, § 3), 12-1-2005; Ord. No. 2008-09-49, 9-16-2008; Ord. No. 2009-09-49, 9-15-2009; Ord. No. 2010-12-58, 12-21-2010; Ord. No. 2010-12-59, 12-21-2010)