Sec. 19-27. License tax based on gross receipts generally.
Unless otherwise specifically provided for in this Chapter, every person carrying on a business in the City shall pay an estimated annual license tax based on the following bracket system:
a.Gross receipts of $25,000 or less per annum, the sum of $26.
b.Gross receipts in excess of $25,000 per annum, the sum of $26 plus 0.15% of gross receipts in excess of $25,000 per annum.
For persons with a fixed place of business in the City, there shall be a rebuttable presumption that all gross receipts of such person are included in the gross receipts for the purpose of computing the license tax.
For purposes of this section, “every person carrying on a business in the City” shall include every person entering into a contract with the City, including without limitation contracts for public works, consultant services, and franchise agreements. (Ord. 3559 § 17, 2017)