Chapter 5.24
GROSS RECEIPTS TAX
Sections:
5.24.010 Rates.
5.24.020 Classification changes.
5.24.030 Reclassification action.
5.24.010 Rates.
Every person who engages in business at a fixed place of business within the city shall pay a license tax based upon gross receipts from zero to five million dollars at the following rates and in the following classifications:
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Classification “A” |
Seventy-five cents per one thousand dollars of gross receipts or fractional part thereof. Maximum tax: Three thousand seven hundred fifty dollars. |
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Classification “B” |
Fifty cents per one thousand dollars of gross receipts or fractional part thereof. Maximum tax: Two thousand five hundred dollars. |
(Ord. 84 § 1, 1973: Ord. 45 § 1 (part), 1972: prior code § 4-123.010)
5.24.020 Classification changes.
In any case where a licensee or an applicant for a license believes that his individual business is not assigned to the proper classification under this chapter because of circumstances peculiar to it, as distinguished from other business of the same kind, he may apply to the collector for reclassification. Such application shall contain such information as the collector may deem necessary and required in order to determine whether the applicant’s individual business is properly classified. The collector shall then conduct an investigation following which he shall assign the applicant’s individual business to the classification shown to be proper on the basis of such investigation. The proper classification is that classification which, in the opinion of the collector, most nearly fits the applicant’s individual business. The reclassification shall not be retroactive, but shall apply at the time of the next regularly ensuing calculation of the applicant’s tax. No business shall be classified more than once in one year. (Ord. 45 § 1 (part), 1972: prior code § 4-123.020)
5.24.030 Reclassification action.
The collector shall notify the applicant of the action taken on the application for reclassification. Such notice shall be given by serving it personally or by depositing it in the United States Post Office at the city, postage prepaid, addressed to the applicant at his last-known address. Such applicant may, within fifteen days after the mailing or serving of such notice, make written request to the collector for a hearing on his application for reclassification. If such request is made within the time prescribed, the collector shall cause the matter to be set for hearing before the city council within fifteen days. The collector shall give the applicant at least ten days’ notice of the time and place of the hearing in the manner prescribed above for serving notice of the action taken on the application for reclassification. The council shall consider all evidence adduced and its findings thereon shall be final. Written notice of such findings shall be served upon the applicant in the manner prescribed above for service of notice of the action taken on the application for reclassification. (Ord. 45 § 1 (part), 1972: prior code § 4-123.030)