§ 36.36. Local Business Tax—Variable Tax Measurement Scales.

(1)

NUMBER OF WORKERS SCALE:

Scalable Fee:

Square Footage less than 2000 ..... $ 55.13

Square Footage from 2000—5000 ..... 110.25

Square Footage above 5000 ..... 275.63

Plus Number of Workers:

When operated solely by owner ..... $ 55.13

Not more than 3 workers ..... 82.69

4 and not over 5 workers ..... 132.30

6 and not over 15 workers ..... 165.38

16 and not over 25 workers ..... 209.48

26 and not over 50 workers ..... 248.06

51 and not over 100 workers ..... 303.19

101 and not over 150 workers ..... 347.29

For each 50 or part thereover 150 ..... 71.66

(2)

VENDING COMPANY SCALE:

Scalable Fee:

Square Footage less than 2000 ..... $ 55.13

Square Footage from 2000—5000 ..... 110.25

Square Footage above 5000 ..... 275.63

Plus Number of Workers:

When operated solely by owner ..... $ 55.13

Not more than 3 workers ..... 82.69

4 and not over 5 workers ..... 132.30

6 and not over 15 workers ..... 165.38

16 and not over 25 workers ..... 209.48

26 and not over 50 workers ..... 248.06

51 and not over 100 workers ..... 303.19

101 and not over 150 workers ..... 347.29

For each 50 or part thereover 150 ..... 71.66

Plus Number of Machines and/or Devices:

(a)

Pinball, Juke Organs, Phonograph, Shuffleboard, Pool Table, Bowling Lane, Amusement, etc., Each ..... $ 22.05

(b)

Soft drink, Food products and the like, journals and digests, merchandise vending machines when vending at $0.25 or less, Each machine ..... $ 11.03

(c)

Soft drinks, food products and the like, journals and digests, merchandise vending machines when vending over $0.25, Each machine ..... $ 22.05

(d)

Service machines or devices, telephones, lockers, copiers, heart and/or blood pressure, baggage carts, bowling ball washers, laundry washers/dryers, weighing scales, etc., Each machine ..... $ 22.05

(e)

A Bulk vending machine is a stand (meaning a structure generally not greater than five feet in height) consisting of not more than six (6) vending machines and/or coin slots (each generally not greater than sixteen inches in height) mounted or bolted thereon which dispense gumballs, jaw breakers, play tattoos and other similar youth oriented consumables, toys and novelties. Each vending machine and/or coin slot mounted or bolted on a particular stand in excess of six (6) will be considered a separate machine and will be taxed at the individual machine rate consistent with subparagraphs (b) and (c) above. Each Stand ..... $ 22.05

(3)

MERCHANT—RETAIL/WHOLESALE SCALE:

Scalable Fee:

Square Footage less than 2000 ..... $ 55.13

Square Footage from 2000—5000 ..... 110.25

Square Footage above 5000 ..... 275.63

Plus Average Annual Inventory:

Less than $1,000.00 in value: (No additional fee)

$1,000.00 and less than $50,000.00 in value, Each one thousand ..... $  1.38

$50,000.00 and over, Plus ..... 68.90

Plus each one thousand over $50,000.00 ..... 2.75

(4)

VEHICLE RENTAL/LEASING SCALE:

Scalable Fee:

Square Footage less than 2000 ..... $ 55.13

Square Footage from 2000—5000 ..... 110.25

Square Footage above 5000 ..... 275.63

Plus Per Unit Fee:

1—5 units ..... $ 71.66

Plus each unit over 5 up to 1,000 ..... 7.72

Plus each unit over 1,000 up to 2,000 ..... 6.62

Plus each unit over 2,000 ..... 5.51

(5)

MAIN BANK SCALE:

Scalable Fee:

Square Footage less than 2000 ..... $ 55.13

Square Footage from 2000—5000 ..... 110.25

Square Footage above 5000 ..... 275.63

Plus Number of Workers:

When operated solely by owner ..... $ 55.13

Not more than 3 workers ..... 82.69

4 and not over 5 workers ..... 132.30

6 and not over 15 workers ..... 165.38

16 and not over 25 workers ..... 209.48

26 and not over 50 workers ..... 248.06

51 and not over 100 workers ..... 303.19

101 and not over 150 workers ..... 347.29

For each 50 or part thereover 150 ..... 71.66

Plus Total Deposits as of December 31 of the Previous Year:

$0.00 to $10,000,000.00 ..... $220.50

$10,000,001.00 to $50,000,000.00 ..... 330.75

Over $50,000,001.00 ..... 496.13

(6)

HOSPITAL, CONGREGATE LIVING AND PUBLIC LODGING SCALE:

Scalable Fee:

Square Footage less than 2000 ..... $ 55.13

Square Footage from 2000—5000 ..... 110.25

Square Footage above 5000 ..... 275.63

Plus Number of Workers:

When operated solely by owner ..... $ 55.13

Not more than 3 workers ..... 82.69

4 and not over 5 workers ..... 132.30

6 and not over 15 workers ..... 165.38

16 and not over 25 workers ..... 209.48

26 and not over 50 workers ..... 248.06

51 and not over 100 workers ..... 303.19

101 and not over 150 workers ..... 347.29

For each 50 or part thereover 150 ..... 71.66

Plus Number of Rooms, Units, or Apartments:

10 or less ..... $ 33.08

11 to 100, Each ..... 11.03

Over 100, Each ..... 5.51

(7)

SUBSCRIBERS SCALE:

Scalable Fee:

Square Footage less than 2000 ..... $ 55.13

Square Footage from 2000—5000 ..... 110.25

Square Footage above 5000 ..... 275.63

Plus Number of Workers:

When operated solely by owner ..... $ 55.13

Not more than 3 workers ..... 82.69

4 and not over 5 workers ..... 132.30

6 and not over 15 workers ..... 165.38

16 and not over 25 workers ..... 209.48

26 and not over 50 workers ..... 248.06

51 and not over 100 workers ..... 303.19

101 and not over 150 workers ..... 347.29

For each 50 or part thereover 150 ..... 71.66

Plus Number of Subscribers:

1 to 500 ..... $110.25

501 to 1,000 ..... 330.75

1,001 to 10,000 ..... 771.75

10,001 to 25,000 ..... 1,653.75

25,001 to 50,000 ..... 2,205.00

50,001 to 75,000 ..... 2,756.25

Each additional 25,000 subscribers or fraction thereof ..... 826.88

(8)

SERVICE STATION SCALE:

Scalable Fee:

Square Footage less than 2000 ..... $ 55.13

Square Footage from 2000—5000 ..... 110.25

Square Footage above 5000 ..... 275.63

Plus Number of Nozzles and/or Fuel Dispensers:

0 to 4 fuel nozzles or dispensers ..... $110.25

5 to 10 fuel nozzles or dispensers ..... 165.38

11 or more fuel nozzles or dispensers ..... 2120.50

(9)

STORAGE FACILITIES, WAREHOUSES SCALE:

Scalable Fee:

Square Footage less than 2000 ..... $ 55.13

Square Footage from 2000—5000 ..... 110.25

Square Footage above 5000 ..... 275.63

Plus for each 1000 square feet or part thereof over 5000 ..... 5.51

(10)

THEATER SCALE:

Scalable Fee:

Square Footage less than 2000 ..... $ 55.13

Square Footage from 2000—5000 ..... 110.25

Square Footage above 5000 ..... 275.63

Plus Number of Seats (for sit-down establishments) or Number of Parking Places (for drive-ins):

1 to 100 seats or parking places ..... $110.25

101 to 250 seats or parking places ..... 275.63

251 to 500 seats or parking places ..... 551.25

501 to 1000 seats or parking places ..... 826.88

1001 or above seats or parking places ..... 1,102.50

(Ord. of 6-6-1994, Doc. #27592; Ord. of 11-14-1994, Doc. #28030; Ord. of 1-8-1996, Doc. #29072; Ord. of 6-21-2004, § 3, Doc. #040621909; Ord. of 10-16-2006, § 3, Doc. #0610161009; Ord. of 5-10-2010, § 1, Doc. #1005101103)