5.24.190 RETAILERS—WHOLESALERS—MANUFACTURERS—BUSINESSES AND PROFESSIONS NOT SPECIFICALLY LISTED.
Every person, retailer, or jobber engaged in managing, operating or carrying on a business of selling at retail any goods, wares, merchandise or things of value; or engaged in managing, operating or carrying on any trade, profession, occupation, service, calling, or business in this city, shall pay an annual business tax based upon their annual gross receipts, as follows:
| Under $30,000 | $25.00 |
| $30,001—$40,000 | 30.00 |
| $40,001—$45,000 | 38.00 |
| $45,001—$50,000 | 46.00 |
| $50,001—$55,000 | 54.00 |
| $55,001—$65,000 | 62.00 |
| $65,001—$70,000 | 70.00 |
| $70,001—$75,000 | 78.00 |
| $75,001—$80,000 | 86.00 |
| $80,001—$85,000 | 94.00 |
| $85,001—$90,000 | 102.00 |
| $90,001—$95,000 | 110.00 |
| $95,001-$100,000 | 115.00 |
| Over $100,000, | $115.00 plus $2.85 for each $5,000 or fraction thereof, thereafter. |
The tax provided for in this section shall be based upon the gross receipts of the business for the calendar year immediately preceding the filing of the return.
In the event the business has not been conducted for that preceding year, it shall file an estimate of gross receipts expected for the calendar year for which the certificate is to be issued, and the tax shall then be based on that estimate.
Any remaining tax due under the provisions of Section 5.12.010 shall be paid within thirty days after the end of the period for which the certificate has been issued.
