§ 12-23. 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 fee schedule as set forth in section 12-24 shall be followed in the calculation of the occupational tax. The fees shall be based on the North American Industry Classification System (NAICS) code of the business.

(1)

Home-based businesses (limit of one employee) shall pay a flat rate fee.

(2)

Businesses not generating gross receipts at the business location in the city, such as, but not limited to, call centers and warranty service centers, shall pay a rate based on the number of employees performing work at the business location within the city. The number of employees shall be computed on a fulltime position basis and a fulltime position equivalent basis. For the purpose of the calculation, an employee who works 40 hours or more weekly shall be considered a fulltime employee and the average weekly hours of employees who work less than 40 hours weekly shall be added and such sum shall be divided by 40 to produce fulltime position equivalents.

(3)

The fees described in this section are adopted for the calendar year 2007 and shall continue in full force and effect until modified by action of the mayor and city council.

(4)

All businesses and occupations, other than those practitioners listed in section 12-30, shall be assessed a nonrefundable administrative fee for handling and processing business occupation tax registrations, which is a component of the occupation tax for new and existing businesses and is separately identified in the registration process.

(Ord. No. 06-11-15, § 1(ch. 11, art. 1, § 3), 11-21-2006; Ord. No. 07-04-22, § 1(ch. 11, art. 1, § 3), 4-12-2007; Ord. No. 07-05-29, § 1(ch. 11, art. 1, § 3), 5-3-2007; Ord. No. 07-11-51, § 1(ch. 11, art. 1, § 3), 11-7-2007)