Ordinance 2711 - Laserfiche WebLink

• Any taxpayer who engages in, or carries on any business subject to tax hereunder, without having his "Occupa- tion License" so to do, shall be guilty of a violation of this ordinance for each day during Which the business is so engaged ,. in or carried on, and any taxpayer who fails or refuses to pay the license fee or tax or any part thereof on or before the due date shall be deemed to be operating without having his license so to do. Section 4: LICENSE TAX YEAR: All "Occupation Licenses" shall be for the tax year for which issued and shall expire at the end of such tax year. Such "Occupation License" and the fee or tax therefor hereby imposed shall be for the year commencing January 1st and ending on the last day of December of the same year; Provided, however, that if the taxpayer in transacting his business keeps the books refle ting the same for a fiscal year not based on the calendar year, he may, with the consent of the City Clerk, obtain his license for the period of his current fiscal year which shall be deemed his tax year, and pay the fee or tax computed upon his gross income made during his fiscal year (next preceding his tax year) covering his accounting period as shown by the method of keeping the books of the business. Section 5: OCCU'PATICNS SUBJECT TO TAX - AMOUNT: There are hereby levied and shall be collected annual license fees or occapation taxes against the persons on account of the business activities, and in the amounts to be determined by the application of the rates against gross income , as follows: (a) Upon every person engaged in or carrying on a telegraph and/or telephone business, a fee or tax equal to two percent ( 2%) of the total gross income from such business in the City during the fiscal year next preceding the tax year for which the license is required. (b ) Upon every person engaged. in or carrying on a business of selling or furnishing gas for hire, a fee or tax equal to Two ( 2%) percent of the total gross income from such business in the tiity during the fiscal year next preceding the tax year for which the license is required; Provided, in considering the amount of gross income the gross income received on the business of selling or furnishing gas for industrial purposes shall not be considered. ( c ) Upon every person engaged in or carrying on the business of selling or furnishing electric light and Dower, a fee or tax equal to 'lwo percent ( 2%) of the total gross income fntm such business in the Gity during his fiscal year next preceding the tax year for which the license is required; Provided, that in determining the gross income the gross income received from the selling or furnishing of electric light or power for industrial purposes shall not be considered.