§ 10-7. Fee for issuing license; exemptions from tax but not fee.  


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  • (a)

    There shall be imposed a fee for the issuance of any license required by this chapter unless exemption from such fee is set forth herein.

    (b)

    No person having gross receipts from a business, profession, or occupation subject to licensure under this chapter and taxed pursuant to section 10-24(a) whose gross receipts are less than one hundred thousand dollars ($100,000.00) in any license year shall be required to pay any license tax in order to receive such license; provided, however, that any such person shall be required to apply for the license elsewhere required by this chapter and pay the applicable fee for such license.

    (c)

    For businesses, professions and occupations subject to licensure under this chapter, and taxed on the basis of gross receipts, the fee shall be ten dollars ($10.00) for licensees with annual gross receipts equal to or less than ten thousand dollars ($10,000.00); fifty dollars ($50.00) for licensees with annual gross receipts of more than ten thousand dollars ($10,000.00) but less than one hundred thousand dollars ($100,000.00); and no fee for licensees with annual gross receipts of one hundred thousand dollars ($100,000.00) or more.

    (d)

    Any person engaged in the business of designing, developing, or other creation of computer software for lease, sale, or license shall be exempt from the license tax hereinafter described, but shall pay the fee upon application for the license, as described in subsection (a) of this section.

    (e)

    Licensees assessed a flat tax, not based on gross receipts, such as peddlers and itinerant merchants pursuant to section 10-26, shall not be assessed the fee imposed hereby.

    (10-20-68, § 1.4; Ord. of 12-3-96; Ord. of 6-5-2012(1); Ord. of 4-18-2016, eff. 1-1-2017)

    Editor's note— An ordinance adopted June 5, 2012, changed the title of § 10-7 from "Fee for issuing license; exceptions" to "Fee for issuing license; exemptions from tax but not fee."

(10-20-68, § 1.4; Ord. of 12-3-96; Ord. of 6-5-2012(1); Ord. of 4-18-2016, eff. 1-1-2017)

Editor's note

An ordinance adopted June 5, 2012, changed the title of § 10-7 from "Fee for issuing license; exceptions" to "Fee for issuing license; exemptions from tax but not fee."